• ISSN 0258-2724
  • CN 51-1277/U
  • EI Compendex
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Volume 19 Issue 5
Oct.  2006
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Article Contents
SUN Chaoyuan, PENG Qiyuan, CHEN Xu. DEA Model for Logistics Activity Cost Control of Enterprises[J]. Journal of Southwest Jiaotong University, 2006, 19(5): 649-652.
Citation: SUN Chaoyuan, PENG Qiyuan, CHEN Xu. DEA Model for Logistics Activity Cost Control of Enterprises[J]. Journal of Southwest Jiaotong University, 2006, 19(5): 649-652.

DEA Model for Logistics Activity Cost Control of Enterprises

  • Received Date: 20 Feb 2006
  • Publish Date: 25 Oct 2006
  • To solve the problem that the activity based costing method has bad operability in logistics activity cost control of enterprises,a DEA (data envelopment analysis) model was presented.The mechanism of the model is to take a logistics activity as a decision making unit to evaluate the efficiency of input and output.Based on the DEA results,the high efficient logistics activities are reserved,and the low efficient ones are improved with explicit goals and methods.The key procedures applying the DEA model include establishing a standard logistics activity database,decomposing logistics activities and determining the logistics efficiencies of the decision units.

     

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