Statistical Applied Research on Carrying out Activity-Based Costing in International Express Mail Service

被引：0

作者：

Huang Zhiqin ^{[1
]}

Wang Xinsheng ^{[2
]}

Li Bin ^{[3
]}

机构：

[1] Univ Jinan, Sch Sci, Jinan 250022, Peoples R China

[2] Shandong Jiaotong Univ, Dept Management, Jinan 250023, Peoples R China

[3] Shandong Post Co, Financial Dept, Jinan 250011, Peoples R China

来源：

RECENT ADVANCE IN STATISTICS APPLICATION AND RELATED AREAS, PTS 1 AND 2 | 2008年

关键词：

Time; Activity-based Costing; EMS; Statistical Analysis;

D O I：

暂无

中图分类号：

O29 [应用数学];

学科分类号：

070104 ;

摘要：

It's necessary and feasible to carry out activity-based costing in the international Express Mail Service (EMS) business. which is an inevitable choice for the Chinese international express service to strengthen competitive power with four big international express companies which are FEDEX, UPS, DHL and TNT. In activity-based costing, distribution standard of the resources agent is the core of activity-based costing confirmed, and the resources agent of EMS is different in different areas. Therefore, the international EMS of Jinan post is regarded as the rcscarch object in this paper. tile data was collected by realism and investigation, and analysed by mathematical statistics, Such as partial correlation analysis and hypothesis testing the cost driver distribution ratio is confirmed. furthermore offering objective basic data for the confirmation of EMS' activity-based costing, so that the accounting of activity-based costing is more objective and scientific in the international EMS business, and the valuable information call he offered for the strategic decision.

引用

页码：1481 / +

页数：2