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- W2157440074 abstract "The activities in work flow are associated with each other. The traditional Activity-Based Costing (ABC) focuses on the cost of each activity, but neglects coordination between them. According to this situation, this paper combines time-driven ABC with TOC and establishes an analysis model, through which managers can recognize logistics cost more accurately and improve logistics processes and logistics cost structure. An example is given to verify the validity of the proposed model." @default.
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- W2157440074 date "2008-10-01" @default.
- W2157440074 modified "2023-10-16" @default.
- W2157440074 title "The analysis of logistics cost based on time-driven ABC and TOC" @default.
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- W2157440074 doi "https://doi.org/10.1109/soli.2008.4682788" @default.
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