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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/64048

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/64048

Title:	Supply Chain Costing: An Activity-Based Perspective
Authors:	Lin, Binshan;Collins, James;Su, Robert K. 蘇瓜藤
Contributors:	會計系
Keywords:	activity-based costing;Implementation;Supply chain;Supply-chain management
Date:	2001
Issue Date:	2014-02-19 17:38:54 (UTC+8)
Abstract:	The purpose of this research paper is to help managers improve their understanding of logistics costs and the accounting for those costs in order to optimize use of the total cost approach to managing logistics processes. This paper will discuss the history and evolution of logistics management and activity-based costing (ABC), the driving cost factors affecting the key logistics activities, and the use of ABC systems to help improve the allocation of logistics costs to specific cost objects. This paper also includes several important managerial implications and implementation techniques for an ABC system.
Relation:	International Journal of Physical Distribution & Logistics Management, 31(10), 702-713
Source URI:	http://dx.doi.org/10.1108/EUM0000000006286
Data Type:	article
Appears in Collections:	[會計學系] 期刊論文

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