Health & Environmental Research Online (HERO)


Print Feedback Export to File
7687065 
Journal Article 
Statistical Applied Research on Carrying out Activity-Based Costing in International Express Mail Service 
Huang Zhiqin; Wang Xinsheng; Li Bin; , 
2008 
AUSSINO ACAD PUBL HOUSE 
MARRICKVILLE 
1481-+ 
WOS:000260249500268 
It's necessary and feasible to carry out activity-based costing in the international Express Mail Service (EMS) business. which is an inevitable choice for the Chinese international express service to strengthen competitive power with four big international express companies which are FEDEX, UPS, DHL and TNT. In activity-based costing, distribution standard of the resources agent is the core of activity-based costing confirmed, and the resources agent of EMS is different in different areas. Therefore, the international EMS of Jinan post is regarded as the rcscarch object in this paper. tile data was collected by realism and investigation, and analysed by mathematical statistics, Such as partial correlation analysis and hypothesis testing the cost driver distribution ratio is confirmed. furthermore offering objective basic data for the confirmation of EMS' activity-based costing, so that the accounting of activity-based costing is more objective and scientific in the international EMS business, and the valuable information call he offered for the strategic decision. 
Zhang, H; Zhu, KL; Han, CL; 
978-0-646-49707-5 
Conference of the International-Institute-of-Applied-Statistics-Studies 
Yantai, PEOPLES R CHINA