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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2002
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Online Access: | http://ndltd.ncl.edu.tw/handle/12400169995894698709 |