IMPLEMENTING ACTIVITY-BASED COSTING (ABC) IN LOGISTICS
讨论了作业成本法如何分配间接成本，并报告了一项专门针对物流领域实施作业成本法的探索性研究结果，对物流管理者评估成本核算方法有参考价值。
Activity-based costing (ABC) represents a relatively recent phenomenon within logistics management practice. Many firms have explored ABC as a means to more accurately trace overhead costs to specific products and customers. Initial ABC systems have primarily focused on manufacturing, and only a limited number of leading-edge firms have attempted to implement ABC for assigning logistics costs. ABC appears ideally suited for logistics management because of the wide diversity in how products or customers consume logistics resources. This article discusses how ABC assigns overhead costs and presents the results of an exploratory study examining ABC implementation specifically within logistics.