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題名 Supply Chain Costing: An Activity-Based Perspective
作者 Lin, Binshan ; Collins, James ; Su, Robert K.
蘇瓜藤
貢獻者 會計系
關鍵詞 activity-based costing;Implementation;Supply chain;Supply-chain management
日期 2001
上傳時間 19-Feb-2014 17:38:54 (UTC+8)
摘要 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.
關聯 International Journal of Physical Distribution & Logistics Management, 31(10), 702-713
資料來源 http://dx.doi.org/10.1108/EUM0000000006286
資料類型 article
dc.contributor 會計系en_US
dc.creator (作者) Lin, Binshan ; Collins, James ; Su, Robert K.en_US
dc.creator (作者) 蘇瓜藤zh_TW
dc.date (日期) 2001en_US
dc.date.accessioned 19-Feb-2014 17:38:54 (UTC+8)-
dc.date.available 19-Feb-2014 17:38:54 (UTC+8)-
dc.date.issued (上傳時間) 19-Feb-2014 17:38:54 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/64048-
dc.description.abstract (摘要) 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.en_US
dc.format.extent 199792 bytes-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.relation (關聯) International Journal of Physical Distribution & Logistics Management, 31(10), 702-713en_US
dc.source.uri (資料來源) http://dx.doi.org/10.1108/EUM0000000006286en_US
dc.subject (關鍵詞) activity-based costing;Implementation;Supply chain;Supply-chain managementen_US
dc.title (題名) Supply Chain Costing: An Activity-Based Perspectiveen_US
dc.type (資料類型) articleen