Research on Manufacture Enterprises’ Logistics Costing Account and Control Based on ABC

Sheng Chun Liu; Ben Gang Gong

doi:10.4028/www.scientific.net/AMM.278-280.2218

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HomeApplied Mechanics and MaterialsApplied Mechanics and Materials Vols. 278-280Research on Manufacture Enterprises’ Logistics...

Research on Manufacture Enterprises’ Logistics Costing Account and Control Based on ABC

Abstract:

Activity-Based Costing can identify and remove the invalid cost of the logistics process, and the implementation of the entire logistics process optimization, this method has become the enterprise logistics and control of important tool for cost accounting. With the increasingly fierce market competition, competition between enterprises is not only internal competition but also between supply chains competition. This paper analyzes the influence factor in supplier selection and the supplier selection and evaluation index system; use the AHP to evaluate the suppliers.

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Periodical:

Applied Mechanics and Materials (Volumes 278-280)

Pages:

2218-2225

DOI:

https://doi.org/10.4028/www.scientific.net/AMM.278-280.2218

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Online since:

January 2013

Authors:

Sheng Chun Liu, Ben Gang Gong

Keywords:

Activity-Based Costing, Logistics Cost Accounting, Logistics Cost Control

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References

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