The Application of ABC to Logistics Firms

DOI

10.2991/mmetss-16.2017.23How to use a DOI?

Keywords

logistics costs, cost management, activity-based costing

Abstract

The logistics industry has a strategic and fundamental position in the national economy, and the contribution rate to the gross national product is increasing year by year. Logistics enterprises are constantly expanding their scale of operation, business scope, but because of strong market competition, the profitability of logistics enterprises is low, and many logistics enterprises are facing survival dilemma. More and more logistics managers realize that using of activity-based costing(ABC) to control cost of logistics enterprises, they can reduce logistics costs and improve profitability. Although the full use of ABC in China's logistics business conditions are not yet mature, we can expect in the logistics cost accounting using the activity-based costing is the trend.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yanguo Yang
PY  - 2017/02
DA  - 2017/02
TI  - The Application of ABC to Logistics Firms
BT  - Proceedings of the 2016 International Conference on Modern Management, Education Technology, and Social Science (MMETSS 2016)
PB  - Atlantis Press
SP  - 125
EP  - 128
SN  - 2352-5398
UR  - https://doi.org/10.2991/mmetss-16.2017.23
DO  - 10.2991/mmetss-16.2017.23
ID  - Yang2017/02
ER  -