Application Analysis of Activity-Based Costing in Logistics Cost Management: In Comparison with Traditional Costing

Xiang-xia Meng () and Shu-guo Tian ()
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Xiang-xia Meng: Mudanjiang Teachers College
Shu-guo Tian: Mudanjiang Medical University

Chapter Chapter 5 in The 19th International Conference on Industrial Engineering and Engineering Management, 2013, pp 41-49 from Springer

Abstract: Abstract In the reason of the deficiencies in their own areas, traditional costing methods cannot accurately measure the cost of logistics. It urgently asks us to find new methods to measure logistics cost accurately and effectively. The application of activity-based costing to logistics management is keeping with this request. The principles of activity-based costing are expounded firstly, then this text intends to identify that activity-based costing have also its applicability in the logistics cost management in comparison with traditional costing. Finally two methods are compared and result of testing is analyzed. This text is focused on the application of activity-based costing to calculate logistics cost, which solves the problem of how to combine activity-based cost with practice.

Keywords: Activity-based costing; Cost accounting; Logistics cost; Traditional costing (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-38433-2_5

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DOI: 10.1007/978-3-642-38433-2_5

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