Study on the Construction Waste Logistics Cost Accounting Based on Activity-Based Costing

Yu GU, Yanlin ZENG

Abstract


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.


Keywords


Activity-basic costing; Construction waste; Logistics cost accounting

Full Text:

PDF

References


Fan, K. K. (2013). Enterprise logistics cost accounting—application of activity-based costing. Coal Economic Research, (6), 51-54.

Tang, L. H. (2008). The application of activity- based costing in logistics cost accounting. Logistics Sci-Tech, (6), 45-46.

Yang, X. M. (2011). Summary of construction waste resource recycling utilization in Kunming. Building Block & Block Construction, (6), 6-7.




DOI: http://dx.doi.org/10.3968/8714

Refbacks

  • There are currently no refbacks.


Copyright (c) 2016 Yu GU, Yanlin ZENG

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Reminder

  • How to do online submission to another Journal?
  • If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:

1. Register yourself in Journal B as an Author

  • Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.

2. Submission

Online Submission: http://cscanada.org/index.php/css/submission/wizard

  • Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.
  • We only use four mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases: caooc@hotmail.com; office@cscanada.net; ccc@cscanada.net; ccc@cscanada.org

 Articles published in Canadian Social Science are licensed under Creative Commons Attribution 4.0 (CC-BY).

 

Canadian Social Science Editorial Office

Address: 1020 Bouvier Street, Suite 400, Quebec City, Quebec, G2K 0K9, Canada.
Telephone: 1-514-558 6138 
Website: Http://www.cscanada.net; Http://www.cscanada.org 
E-mail:caooc@hotmail.com; office@cscanada.net

Copyright © Canadian Academy of Oriental and Occidental Culture