Lu Chang Ping
Jiangxi University of Finance and Economics, Shuang Gang East Road, Nan Chang, Jiang Xi, China
Sui Yu
Jiangxi University of Finance and Economics, Shuang Gang East Road, Nan Chang, Jiang Xi, China
ABSTRACT
With Chinas sustained economic growth, China's domestic industry development environment has been greatly improved. Scientific and technological level of Chinese society today has got a substantial increase; domestic logistics industry has also achieved a rapid development. However, compared with the logistics enterprises of other countries, Chinese logistics enterprises costing system is still lagging behind and cost management awareness is relatively weak. This study is aimed at discussing the practical application of the Activity Based Costing (ABC) system in the logistics business enterprise based on the analysis of cost management status of logistics from the microscopic point of view. First, the study analyzes the current development of Chinese logistics enterprises, discusses the current status and problems of Chinese logistics enterprise cost management. Then it gives an introduction of ABC, an analysis of its necessity and feasibility and accounting procedures for Chinas logistic enterprises. Finally, based on a case study, the study gives some solutions and suggestions for the application of ABC in Chinas logistic enterprises.
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How to cite this article
Lu Chang Ping and Sui Yu, 2013. A Study on the Application of Activity Based Costing in Chinese Logistics
Enterprises. Journal of Applied Sciences, 13: 3189-3195.
DOI: 10.3923/jas.2013.3189.3195
URL: https://scialert.net/abstract/?doi=jas.2013.3189.3195
DOI: 10.3923/jas.2013.3189.3195
URL: https://scialert.net/abstract/?doi=jas.2013.3189.3195
REFERENCES
- Hussain, M. and A. Gunasekaran, 2001. Activity-based cost management in financial services industry. Manag. Serv. Qual., 11: 213-223.
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