Special Session 16: Differential , Integral Equations And Their Applications

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 principle of ABC for logistics cost project, and according to the basic principle of ABC and business management, the paper put forward the basically technical route of logistics project cost costing and data mining based on ABC for business management and decisions, moreover, the concrete costing process and model of applying ABC are deduced, then the further application forms of data mining based on ABC are summarized and elaborated for business management and decisions.