文献类型：会议论文

中文题名：Application Study of Activity Based Costing in the Logistics Enterprises

作者：Sun Jing[1];Wu Hongmai[1];Cheng Guang[1];

第一作者：孙静

机构：[1]School of mechanical and electronic engineering, Beijing Union University, Beijing, China,100020;

第一机构：北京联合大学机器人学院

会议论文集：The 15th International Conference on Industrial Engineering and Engineering Management(IE&EM'2008)(第十五届工业工程与工程管理国际学术会议暨中国机械工程学会第11次工业工程年会)论文集

会议日期：20080902

会议地点：郑州

主办单位：中国机械工程学会

语种：英文

中文关键词：Activity Based Costing;Logistics Enterprise;Logistics Service

摘要：This paper analyzes the shortages of traditional logistics cost accounting methods and introduces the Activity Based Costing (ABC). The suitability and advantages of ABC in the logistics enterprises are studied. The implementation steps of ABC in the logistics enterprises are presented. This paper also gives an example of application of ABC in logistics service.