Research on the Costing and Data Mining Based on ABC in Logistics Firms

Abstract

The costing and data mining of logistics costs will become increasingly important to all firms seeking competitive advantages. Activity Based Costing (ABC) is considered as the optimized and most promising method of costing and controlling logistics cost now, and logistics cost data mining based on ABC is playing a very important role in business management. The paper firstly analyses the costing principle of ABC for logistics projects, and according to the basic principles of ABC and business management, the paper puts forward the basically technical route of logistics project costing and data mining based on ABC for business management and decision-making, moreover, the concrete costing process and model of applying ABC are deduced, then the further application forms of data mining based on ABC are summarized and elaborated for business management and decision-making.KeywordsActivity based costingCostingData miningModelDecisionmaking