The Accounting & Controlling Methods On Cost Of Cold Chain Logistics Activity

With the promotion of national income, cold-chain logistics in China has been booming and is potential. The competition in the market of cold-chain logistics is increasing. However, the cost control system of third party cold chain logistics has not fully developed yet. The enterprises gradually realize that if they want to gain advantages through the fierce competitions, they need to obtain cost control advantages previously. But accurate cost information is the key for making the correct decisions.As there are limitations in China’s current accounting system, there are not true reflections for lots of logistics costs, which results in the "logistics iceberg" effect. However, the emergences of costing make it possible to obtain more accurate cost information. This article describes status of the operating costs of domestic and international cold chain logistics management and related national standards of it. It then analyzes problems arising in management of cost of current cold chain logistics and the reasons for these problems, and discusses the composition and characteristics of the logistics costs, summarizes research results of logistics cost management and proposes the problems in current logistics cost accounting, logistics performance evaluation as well. Moreover, it studies the characteristics of the cold chain logistics costs. On the basis of the above analyses, it discusses the applicability of the application of cold chain logistics operating costs.Firstly, through the analysis of the content and operation of cold chain logistics process and the characteristics of the costs occur in the application, according to basic costing model for logistics cost accounting divisions, the article mainly discusses features of the singular-track system costing model and dual-track system costing model, and compare the two different models. Then basing on the characteristics of cold-chain logistics operations, it chooses and determines the accounting objects with the focus on the introduction of accounting period, accounting space and accounting objects scope defining.Secondly, the article analyzes the account settings of cold chain logistics operations. In line with accounting cost drivers, it then analyzes cost objects and the general costing accounting procedure. Again by the operating cost method based on information received, with refer to the national Enterprise Logistics Cost Structure and Calculation standard, it designs related accounting reports for chain logistics operations and combines Balanced Scorecard with the comprehensive assessment to evaluate the logistics enterprises comprehensively and quantitatively.At last, the article aims to promote the cold chain logistics operations. Therefore, it raises a series of suggestions to China’s cold chain logistics operation from the following aspects:enhancing effective communication, improving the financial quality and processes, developing strategic third party alliances for cold chain logistics, standardizing and promoting the operation process and cold-chain logistics efficiency, improving appropriate outsourcing and featured development, collaborating the use of cold chain equipment, improving staff quality and learning the advanced experience.