Research On The Cost Accounting Of Express Package Recycling In Z Company

With the booming development of e-commerce and the rapid rise of online shopping,the volume of express delivery business has ushered in an explosive growth,the amount of packaging waste is increasing day by day,environmental problems continue to emerge,the society began to pay attention to the recycling of express packaging and advocate green development.Major express delivery companies have tried to express recycling of packaging,however,so far the express industry in our country and does not have a perfect recovery cost accounting system,many Courier companies in accounting ignored the environmental cost in the process of recycling,result in unable to verify the cost for a real and effective data,in also could not provide a reliable basis in business decision-making.Therefore,the research on packaging recovery cost accounting of express enterprises is a research topic of great practical significance.Activity-based costing(ABC),as a cost accounting method widely accepted by modern enterprises,presents the characteristics of diversified and multi-level cost drivers in the distribution of indirect expenses,which ensures the reliability and authenticity of the accounting results.Using activity-based costing to calculate the recovery cost of express package can give enterprises more accurate cost information,improve the level of cost management and enhance the comprehensive competitiveness of enterprises.Based on the express companies,under the guidance of green development goals,to reverse logistics theory,externality theory,the circular economy theory and based on the theory of environmental costs and to recycle cost accounting for the study of the main line,to homework cost method as the basic accounting methods,combining with the characteristics of express delivery enterprises packaging recycling and recovery of environmental impact,Constructed the express package recovery cost accounting framework.And with Z express company as a case study,in-depth analysis of the express package recycling process,according to the accounting framework for the recovery of cost accounting,from Japan’s LIME method to measure,its external environment damage cost from composition,product contrast,recovery before and after the contrast and comparison operations center,and other point of evaluating and analyzing the result of the calculation Identify key operations,analyze the causes of their costs and make improvements.Finally,optimization suggestions are put forward for package recycling of express delivery enterprises,in order to achieve the harmony between economic benefits and environmental benefits of enterprises.