| 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) | 2001 | en_US |
| dc.date.accessioned | 19-二月-2014 17:38:54 (UTC+8) | - |
| dc.date.available | 19-二月-2014 17:38:54 (UTC+8) | - |
| dc.date.issued (上傳時間) | 19-二月-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), 702-713 | en_US |
| dc.source.uri (資料來源) | http://dx.doi.org/10.1108/EUM0000000006286 | en_US |
| dc.subject (關鍵詞) | activity-based costing;Implementation;Supply chain;Supply-chain management | en_US |
| dc.title (題名) | Supply Chain Costing: An Activity-Based Perspective | en_US |
| dc.type (資料類型) | article | en |
