Problems and Countermeasures of the Application of Activity-Based Costing (ABC) to Third-Party Logistics (TPL) Firms in China

摘要

ABC come of the 1980s with the purpose of eliminating valueless activities and enhancing the efficiency of value activity.Then it can improve the economic performance of enterprises.ABC is a comprehensive cost management system with the union of cost feed-forward and latter control.This paper firstly introduces the literature summary of the application of ABC to third-party logistics firms in recent several years.Then we proved the practicability of applying ABC to third-party logistics firms from its necessity and feasibility.Finally we give the problems and the corresponding countermeasures of the application of ABC to third-party logistics firms in china.