Activity-based Costing Research on Enterprise Logistics Cost Management
نویسندگان
چکیده
منابع مشابه
Integrating Logistics Cost Calculation into Production Costing
Production costing is a well developed area of cost management. There are several applications reported which make use of the up-to-date costing methods like activity-based costing. Nevertheless, research in product cost calculation has paid limited attention to logistics costing so far. This paper aims to investigate how logistics cost calculation can be integrated into production costing. The...
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After some considerations of the application of cost to logistics activities, the conclusions we want to draw are that through the use of cost measurement systems on performance based on activities, it is possible to identify the opportunities to reengineer the collaboration inter-company processes with the aim of reducing operating costs and thus improve the company’s performance. Francesca Ba...
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The main objective of this study was to examine how activity-based costing would be carried out by a standard Enterprise Resource Planning (ERP) system. According to Cooper and Kaplan the requirements for operational-control and ABC systems have fundamentally different purposes and a single, fully integrated approach cannot be adequate for both of these. Nevertheless, the purpose was to extend ...
متن کاملResearch on the Costing and Data Mining Based on ABC in Logistics Firms
The costing and data mining of logistics costs will become increasingly important to all firms seeking competitive advantages. Activity Based Costing (ABC) is considered as the optimized and most promising method of costing and controlling logistics cost now, and logistics cost data mining based on ABC is playing a very important role in business management. The paper firstly analyses the costi...
متن کاملAnalysis of the current costing process based on activity-based costing in Lamerd Valiyeasr Hospital
Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital. Methods: The present study is a cr...
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ژورنال
عنوان ژورنال: Business and Management Research
سال: 2015
ISSN: 1927-601X,1927-6001
DOI: 10.5430/bmr.v4n2p18