Abstract
In order to achieve precise cost accounting and inbound logistics management of auto parts, the paper presents Activity-Based Costing (ABC) calculation models for Milk-Run (MR) inbound logistics. Based on the analysis of its operation processes, MR logistics operation processes of auto parts are classified into four sections, which are largely the logistics activity of the supplier, the third party logistics (3PL), a hub of auto parts, and one auto manufacturing enterprise. Along with the process of MR inbound logistics and the characters of cost composition, the paper proposes a modified ABC accounting model of MR inbound logistics, which is finally illustrated.
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Acknowledgments
This work was financially supported by the NSFC (71171002, 70901001), Natural Science Foundation of Anhui Province (11040606M24) and Natural Science Foundation of Anhui Provincial Higher Education (KJ2010A039).
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© 2013 Springer-Verlag London
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Gong, B., Huang, W., Gui, Y., Zhang, T. (2013). Activity-Based Costing Calculation Model of Milk-Run Inbound Logistics for Auto Parts. In: Du, W. (eds) Informatics and Management Science V. Lecture Notes in Electrical Engineering, vol 208. Springer, London. https://doi.org/10.1007/978-1-4471-4796-1_15
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DOI: https://doi.org/10.1007/978-1-4471-4796-1_15
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