Use cost-based costing methodology to control the cost of logistics supply at Vietnamese enterprises

Abstract

The Activity Based Costing (ABC) method is both an accurate calculation method and an effective cost control system. With the increase in logistics costs that many Vietnamese businesses are facing today, the use of ABC method to control logistics supply chain costs is very important and necessary. This study adopts an ABC view, based on supply chain analysis and optimization, proposes a practical ABC approach to logistics cost management, supply chain formation, and network translation tight logistics.