Title :
A Study on the Calculable Method about Business Logistics Cost
Author :
Guo-qing Zhang;Long-qing Liu
Author_Institution :
Sch. of Econ. & Manage., Zhejiang Forestry Univ., Linan, China
Abstract :
Based on logistics cost calculational method of Activity-based costing, the thesis puts forward a new calculational method about business logistics cost based on a combination of activity and time, presents a computation model of this method, And compares this method with ABC method through analyzing a case.
Keywords :
"Logistics","Costing","Forestry","Cost accounting","Material storage","Computational modeling","Control systems","Financial management","Resource management","Agricultural products"
Conference_Titel :
Management and Service Science, 2009. MASS ´09. International Conference on
Print_ISBN :
978-1-4244-4638-4
DOI :
10.1109/ICMSS.2009.5304766