Based on Activity-Based Costing Method to Study China Steel Industry Logistics

被引：0

作者：

Wu, Chunxiang ^{[1
]}

Zhang, Yingjie ^{[1
]}

Wang, Biao ^{[2
]}

机构：

[1] Vocat & Tech Coll Qinhuangdao, Qinhuangdao 066003, Hebei Province, Peoples R China

[2] Northeastren Univ Qinhuangdao, Qinhuangdao, Hebei 066004, Peoples R China

来源：

2014 INTERNATIONAL CONFERENCE ON ECONOMICS AND MANAGEMENT | 2014年

关键词：

iron and steel industry logistics Activity-Based Costing Activity; cost;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

At present, the China's steel industry logistics cost is still huge. To be effective control, we need to track the origin and dynamically reflect. According to Activity-Based Costing method, the paper establishes the iron and steel industry logistic cost control model. It provides more accurate and more relevant cost information than the traditional costing systems. At last, the paper analyzes the current iron and steel industry logistic cost.

引用

页码：109 / 113

页数：5

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