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  • 标题:Study on the Construction Waste Logistics Cost Accounting Based on Activity-Based Costing
  • 本地全文:下载
  • 作者:Yu GU ; Yanlin ZENG
  • 期刊名称:Canadian Social Science
  • 印刷版ISSN:1712-8056
  • 电子版ISSN:1923-6697
  • 出版年度:2016
  • 卷号:12
  • 期号:8
  • 页码:86-90
  • DOI:10.3968/8714
  • 语种:English
  • 出版社:Canadian Academy of Oriental and Occidental Culture
  • 摘要:The construction waste logistics cost accounting is critical to the control of logistics cost. At present, researches on the construction waste logistics cost accounting are still relatively locking, and it has been a problem. Activity-Basic Costing, a scientific and systematic method for cost management, has some superiority compared with the traditional method. In view of the present situation of construction waste logistics cost accounting in China, the author investigated the situation of construction waste in Kunming, and established a system of logistics cost accounting based on the basic principle of activity-based costing. The author discussed and analyzed the application of activity-basic costing in construction waste logistics cost accounting.
  • 其他摘要:The construction waste logistics cost accounting is critical to the control of logistics cost. At present, researches on the construction waste logistics cost accounting are still relatively locking, and it has been a problem. Activity-Basic Costing, a scientific and systematic method for cost management, has some superiority compared with the traditional method. In view of the present situation of construction waste logistics cost accounting in China, the author investigated the situation of construction waste in Kunming, and established a system of logistics cost accounting based on the basic principle of activity-based costing. The author discussed and analyzed the application of activity-basic costing in construction waste logistics cost accounting.
  • 关键词:Activity-basic costing;Construction waste;Logistics cost accounting
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