DocumentCode
1848190
Title
Application of the activity-based costing for third-party logistics companies
Author
Zheng Peng ; Wang Man
Author_Institution
Econ. & Manage. Coll., Dalian Ocean Univ., Dalian, China
Volume
2
fYear
2011
fDate
13-15 May 2011
Firstpage
346
Lastpage
349
Abstract
The changing logistics environment has lead to the change of cost accounting method in logistics companies. Activity-based costing provides an advanced cost accounting method for logistics companies. This paper will analyze the main costs that third-party logistics companies are facing and develops an activity-based costing methodology useful for this kind of company. It will examine the most important activities carried out by third-party distributors in both warehousing and transporting activities.
Keywords
cost accounting; logistics; warehousing; activity-based costing; cost accounting; third-party logistics companies; transporting activities; warehousing; Analytical models; Companies; Costing; Data models; Driver circuits; Logistics; activity-based costing; cost accounting; the third party logistics;
fLanguage
English
Publisher
ieee
Conference_Titel
Business Management and Electronic Information (BMEI), 2011 International Conference on
Conference_Location
Guangzhou
Print_ISBN
978-1-61284-108-3
Type
conf
DOI
10.1109/ICBMEI.2011.5917918
Filename
5917918
Link To Document