The Application Of Activity-based Costing In Y Cold Chain Logistic Company

With the rapid development of the economy and the awareness of food safety among the whole people,cold chain logistics enterprises in China have sprung up like mushrooms.At the same time,the relevant state departments and local governments attach great importance to the cold chain logistics industry,taking supply-side structural reform and innovation-driven development strategy as the main line to further improve the operation quality and efficiency of the cold chain logistics system.In the context of economic globalization and development of technology,the competition within the industry has become increasingly fierce.Under the comprehensive influence of rising fuel prices,rising labor costs and rising rents,the cost of cold chain logistics also increases,further reducing the profit of enterprises.According to statistics from the China Cold Chain Logistics Committee,the average net profit margin of the current cold chain logistics industry is only around 3%-4%,and it is still decreasing.Therefore,the cold chain logistics industry focuses on the competition of cost,the accuracy of accounting and the effective control of cost.As a new cost accounting method,activity-based costing provides a new choice for cold chain logistics enterprises.This paper takes Y cold chain logistics company as an example,based on the introduction of advanced ABC theory,the characteristics and development trend of the cold chain logistics industry,and combined with the actual cost accounting situation of Y Company to explore the rationality of using ABC method in the Y cold chain Logistics Company from two dimensions.This paper focuses on the cost accounting of Y cold chain Logistics Company,and using the ABC method to calculate cold chain logistics cost.At the same time,it studies and analyzes the difficulties and countermeasures that may be encountered in the implementation of activity-based costing.The research result shows that the application of activity-based costing in Y cold chain Logistics Company can not only clearly reflect the cost structure of each service project,but also improve the cost accounting level of Y cold chain logistics company and make the accounting results more realistic and more scientific.Therefore,for the purpose of practical application,this paper provides a design scheme for cold chain Logistics Company to implement ABC method.The paper consists of six parts.The first part is the introduction.Based on the analysis of domestic and foreign research status and related theories,this part introduces the research background and significance,research content and innovation points,and has a basic understanding of this research.The second part analyzes the application of ABC in Y cold chain Logistics Company.This part mainly analyzes the accounting situation of Y cold chain Logistics Company,deeply analyzes its existing problems,and further elaborates the necessity and feasibility of applying ABC method into the Y cold chain logistics company.The third part is the design scheme of applying activity-based costing to the Y cold chain logistics company.This part proposes the overall process of cost accounting after defining the objectives and principles of cost accounting optimization design of Y cold chain Logistics Company.The fourth part is mainly about the specific content of ABC method implemented by Y cold chain Logistics Company,and comparing the cost calculated by the old and new method to reflect the optimal effect of ABC method.The fifth part is the difficulties and countermeasures for Y Company to apply ABC method.The sixth part is the conclusion and prospect.The research method of this paper is a combination of theoretical research and empirical analysis.On the one hand,based on relevant theoretical literature,this paper analyzes the theory of activity-based costing in cold chain logistics enterprises;on the other hand,taking the two contracts of Y cold chain logistics company as an example,then improving the cost accounting method and using ABC method to calculate the cost of two contracts.The main innovation of this thesis is the novel research perspective.Based on the particularity of cold chain logistics,this paper separates the cold chain logistics enterprises from the traditional logistics enterprises,and only conducts the cost accounting research based on the activity-based costing method for the cold chain logistics industry.The research results are more targeted,and it helps to promote the emerging cold-chain logistics companies to establish advanced cost accounting and management system.