Title :
Notice of Retraction
Cost accounting method of logistics dynamic alliance based on activity-based costing
Author :
Deng Chao ; Hou Kaihu ; Wei Tongtao
Author_Institution :
Fac. of Mech. & Electron. Eng., Kunming Univ. of Sci. & Technol., Kunming, China
Abstract :
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
It is the problem that if traditional costing methods is adopted on the logistics dynamic alliance, which can cause unreasonable distribution of indirect costs, unclear fee process in cost accounting process and low-quality management of costs. Operating costing model was proposed to solve these problems on logistics dynamic alliance enterprises. Through the analysis of incurred costs on logistics dynamic alliance, the activity-costing model which was mainly made of transport, storage, and management was constructed. Through the model, it increased the accuracy of cost accounting and provided tool for fine cost management in the logistics dynamic alliance.
Keywords :
activity based costing; cost accounting; logistics; activity-based costing; activity-costing model; cost accounting method; cost management; logistics dynamic alliance enterprises; operating costing model; Analytical models; Costing; Electromagnetic compatibility; Logistics; activity-based costing; cost accounting method; logistics dynamic alliance;
Conference_Titel :
Computer Application and System Modeling (ICCASM), 2010 International Conference on
Print_ISBN :
978-1-4244-7235-2
DOI :
10.1109/ICCASM.2010.5620447
