DocumentCode
3502835
Title
The analysis of logistics cost based on time-driven ABC and TOC
Author
Zhang, Xuan ; Yi, Hua
Author_Institution
Sch. of Econ. & Manage., Beijing Jiaotong Univ., Beijing
Volume
2
fYear
2008
fDate
12-15 Oct. 2008
Firstpage
1631
Lastpage
1635
Abstract
The activities in work flow are associated with each other. The traditional Activity-Based Costing (ABC) focuses on the cost of each activity, but neglects coordination between them. According to this situation, this paper combines time-driven ABC with TOC and establishes an analysis model, through which managers can recognize logistics cost more accurately and improve logistics processes and logistics cost structure. An example is given to verify the validity of the proposed model.
Keywords
activity based costing; constraint theory; logistics; constraint theory; logistic cost analysis; logistics process; time-driven activity-based costing; TOC; logistics cost; time-driven ABC;
fLanguage
English
Publisher
ieee
Conference_Titel
Service Operations and Logistics, and Informatics, 2008. IEEE/SOLI 2008. IEEE International Conference on
Conference_Location
Beijing
Print_ISBN
978-1-4244-2012-4
Electronic_ISBN
978-1-4244-2013-1
Type
conf
DOI
10.1109/SOLI.2008.4682788
Filename
4682788
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