The Study On Cold Chain Logistics Cost Accounting Based On Activity-Based Costing

Nowadays, the rapid growth of economic has promoted people’s living standard. Diet structure and consumption habits of the people is changing to diversify and convenient gradually. The continuous improvement of people’s quality of life makes people’s demand of food transform from adequate to nutritious and healthy. This transformation has greatly improved the development of high-nutrient and low-temperature food industry, such as fresh meat, fresh fruits and vegetables, dairy products and aquatic products. Cold Chain Logistics appears in this condition, and becomes the hotspot within the logistics industry.The high-speed development of cold chain logistics has aroused the concern of many scholars, however, the domestic research on cold chain logistics mostly focused on technology, equipment, technology and other aspects thus merely on the cold chain logistics cost. Logistics is considered as the third source of profit which draws more and more attention of enterprises, Therefore, there is magnificent theoretical and practical significance to research on cold chain logistics cost.This article starts with the concept of cold chain and cold chain logistics, introduces the structure and characteristics of the cold chain logistics at first, then analyses the composition of cold chain logistics cost and the general methods of cost accounting. For cold chain logistics cost accounting methods, this article concentrates on activity-based costing, including the development of activity-based costing, basic concepts and implementation principles. Then it analyzes the necessity and feasibility of cold chain logistics cost accounting by using activity-based costing, and proposes the basic steps of cost accounting. Based on the research above, from the point of view of cold chain logistics enterprises, this article chooses cold chain logistics service project cost as the accounting object to analyze the direct cost and indirect cost of cold chain logistics in detail, and establishes a cost accounting model of cold chain logistics based on activity-based costing. Finally, this article analyzes the application example of M corporation by using the model established above, and verify the practical operability of this model.