【作者】 徐晟； 牛晶晶；

【Author】 Xu Sheng;Niu Jingjing;Department of Accounting,School of Management,Hefei University of Technology;Department of Logistics Management,School of Management,Hefei University of Technology;

【机构】 合肥工业大学管理学院会计系； 合肥工业大学管理学院物流管理系；

【摘要】 共享物流是共享经济模式在物流领域的发展成果。运输环节在传统物流管理和供应链物流管理中都处于不可或缺的地位,在传统物流运输企业中资源浪费问题严重。文章研究在运输过程中引入共享物流的概念和物联网技术,解决运输过程中信息不对称等问题,采用时间驱动作业成本法(TDABC)进行成本核算,在一定程度上对成本进行控制。更多还原

【Abstract】 Shared logistics is the result of the development of the shared economy model in the field of logistics. The transportation is indispensable in traditional logistics management and supply chain management. In traditional logistics transportation enterprises, the problem of resource waste is serious. The article studies the shared logistics and the Internet of Things technology in transportation, solves the problem of information asymmetry in this process, and uses the time-driven activity cost method(TDABC) for cost accounting, and controls the cost to a certain extent.更多还原