Abstract
Under the big data environment, it is necessary for the enterprises to develop from the traditional accounting model to the cloud accounting model. This paper aims at researching on the existing problems in logistics cost accounting of iron and steel enterprises, through the comparison of existing accounting methods and then puts forward the application of ABC in logistics cost accounting in the iron and steel enterprises under the environment of big data and cloud accounting.
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Qiu, Y., Luo, H. (2018). Research on Logistics Cost Accounting of Iron and Steel Enterprises in the Environment of Big Data. In: Qiao, F., Patnaik, S., Wang, J. (eds) Recent Developments in Mechatronics and Intelligent Robotics. ICMIR 2017. Advances in Intelligent Systems and Computing, vol 690. Springer, Cham. https://doi.org/10.1007/978-3-319-65978-7_34
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DOI: https://doi.org/10.1007/978-3-319-65978-7_34
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