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
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;
Conference_Titel :
Business Management and Electronic Information (BMEI), 2011 International Conference on
Conference_Location :
Guangzhou
Print_ISBN :
978-1-61284-108-3
DOI :
10.1109/ICBMEI.2011.5917918
