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Activity-based Costing Research on Enterprise Logistics Cost Management

Author

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  • Meijuan Kang

Abstract

With the expanding of the production and the increasingly market competition, enterprises need to reduce the cost to enhance their own competitiveness. Reduce logistics cost is the most effective way to make profits. This way will become the main method in logistics management. In this paper, combining with the current logistics management, form the application of activity-based costing method in the process of enterprise logistics management of realistic urgency and already have conditions, we construct the enterprise logistics cost management mode based on ABC.

Suggested Citation

  • Meijuan Kang, 2015. "Activity-based Costing Research on Enterprise Logistics Cost Management," Business and Management Research, Business and Management Research, Sciedu Press, vol. 4(2), pages 18-21, June.
  • Handle: RePEc:jfr:bmr111:v:4:y:2015:i:2:p:18-21
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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