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27 December 2019 Empirical Study on the Application of Activity-Based Cost Model in Marine Third-Party Logistics Cost Management
Pengfei Gui, Sanggyun Na
Author Affiliations +
Abstract

Gui, P. and Na, S., 2019. Empirical study on the application of activity-based cost model in marine third-party logistics cost management. In: Li, L.; Wan, X.; and Huang, X. (eds.), Recent Developments in Practices and Research on Coastal Regions: Transportation, Environment and Economy. Journal of Coastal Research, Special Issue No. 98, pp. 195–198. Coconut Creek (Florida), ISSN 0749-0208.

With the rapid development of modern social economy and the transformation of enterprise production and management concepts, more and more enterprises have outsourced their noncore business to third-party marine logistics companies with professional service functions to meet their needs. Third-party marine logistics is a form of marine logistics that adapts to such an environment and needs and is the result of the professionalization and industrialization of marine logistics. From the research summaries of the literature, it can be seen that China's warehousing industry has improved its operational efficiency and management level under the impetus of the state's implementation of macroeconomic regulation and control, highlighting the good momentum of its development. However, from the symposium on the “hot issues” of the modern warehousing industry held by the China Storage Association in July 2006, there are still many problems to be solvedy: the average size of the warehousing industry is small; the warehousing industry has the lowest economic efficiency; the industry has the highest asset–liability ratio.

©Coastal Education and Research Foundation, Inc. 2019
Pengfei Gui and Sanggyun Na "Empirical Study on the Application of Activity-Based Cost Model in Marine Third-Party Logistics Cost Management," Journal of Coastal Research 98(sp1), 195-198, (27 December 2019). https://doi.org/10.2112/SI98-048.1
Received: 8 August 2019; Accepted: 24 September 2019; Published: 27 December 2019
KEYWORDS
Activity-based cost model
logistics cost
management application
marine third party
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