An Empirical Study on the Factors Affecting the Uses and the Perceived Benefits of Activity-Based Costing Systems in the Logistics Industry

碩士 === 淡江大學 === 會計學系 === 90 === As a result of the complicated structure of logistics costs, the traditional cost accounting system has difficulties in reasonably measuring the costs of logistics activities. Consequently, most pricing patterns adopted are oversimplified. To obtain more accurate prod...

Full description

Bibliographic Details
Main Authors: Cheng, Shu-Ling, 鄭淑玲
Other Authors: Chen, Jui-Chin
Format: Others
Language:zh-TW
Published: 2002
Online Access:http://ndltd.ncl.edu.tw/handle/12400169995894698709