Applied research on enterprise logistics cost accounting based on Activity-based Coating
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DOI: 10.23977/gefhr.2019.050
Corresponding Author
Huihui Zhao
ABSTRACT
Activity-based costing is a cost accounting method, compared with the traditional accounting method, and has great advantages. Starting from the basic principle of activity-based costing, this paper introduces the general steps of activity-based costing, and according to the current situation of logistics cost accounting in China, combining with activity-based costing, the logistics cost accounting system of enterprises is reconstructed.
KEYWORDS
Activity-based costing, the logistics cost, Logistics cost accounting
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