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首页> 外文会议>2008年国际应用统计学术研讨会（2008 International Institute of Applied Statistics Studies）论文集 >Statistical Applied Research on Carrying out Activity-Based Costing in International Express Mail Service
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Statistical Applied Research on Carrying out Activity-Based Costing in International Express Mail Service

机译：国际特快专递邮件中基于活动的成本核算的统计应用研究

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摘要

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 research object in this paper, the 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 can be offered for the strategic decision.
机译：在国际特快专递（EMS）业务中进行基于活动的成本核算是必要且可行的，这是中国国际特快专递服务与FEDEX，UPS，DHL四大国际特快专递公司增强竞争力的必然选择。和TNT。在基于活动的成本核算中，资源主体的分配标准是确定基于活动的成本核算的核心，而EMS的资源主体在不同地区有所不同。因此，本文以济南邮政国际EMS为研究对象，通过现实主义和调查研究收集数据，并通过偏相关分析和假设检验等数理统计方法对数据进行分析。成本动因分配比率得到确认，并且为EMS的基于活动的成本核算提供了客观的基础数据，从而使基于活动的成本核算在国际EMS业务中更加客观和科学，可以为您提供有价值的信息。提供了战略决策。

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