Study on the Construction Waste Logistics Cost Accounting Based on Activity-Based Costing

Yu GU, Yanlin ZENG


The construction waste logistics cost accounting is critical to the control of logistics cost. At present, researches on the construction waste logistics cost accounting are still relatively locking, and it has been a problem. Activity-Basic Costing, a scientific and systematic method for cost management, has some superiority compared with the traditional method. In view of the present situation of construction waste logistics cost accounting in China, the author investigated the situation of construction waste in Kunming, and established a system of logistics cost accounting based on the basic principle of activity-based costing. The author discussed and analyzed the application of activity-basic costing in construction waste logistics cost accounting.


Activity-basic costing; Construction waste; Logistics cost accounting

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Fan, K. K. (2013). Enterprise logistics cost accounting—application of activity-based costing. Coal Economic Research, (6), 51-54.

Tang, L. H. (2008). The application of activity- based costing in logistics cost accounting. Logistics Sci-Tech, (6), 45-46.

Yang, X. M. (2011). Summary of construction waste resource recycling utilization in Kunming. Building Block & Block Construction, (6), 6-7.



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