新物流专业英语 教学课件 周晓晔 徐剑 Chapter 10.pptVIP

Chapter 10 Logistics Costs Unit 1 How Can Logistics Costs Be Better Represented Unit 2 Logistics Cost Relationships Unit 3 Transportation Cost Characteristics Unit 1 How Can Logistics Costs Be  Better Represented 1 Fixed/Variable 2 Direct/Indirect 3 Engineered/Discretionary 4 Activity-Based Costing (ABC)  1 Fixed/Variable 2. Direct/Indirect Another way to cut up the total cost cube is to analyze costs in terms of whether or not they can be directly allocated to a given product. Two further categories emerge: (1) Direct costs can be tied t