Study on the Application of Activity-Based Costing in Cold Chain Logistics Enterprises under Low Carbon Environment

Abstract

Currently, a large amount of greenhouse gas emissions has caused a series of problems such as serious environmental degradation, and China is facing enormous pressure to reduce emissions. In terms of meeting the needs of people’s lives, cold chain logistics has undergone faster development, and its carbon emissions are relatively high. In response to the government’s advocacy for green and low-carbon concepts, some technical measures taken will increase the cost of carbon emissions. Identifying measures to reduce carbon emissions using management methods is an ongoing problem that this paper intends to solve. To address the shortcomings of the traditional cost method that cannot accurately account for the cost of each calculation object and ignores the carbon emission cost, this paper constructs an activity-based cost model for cold chain logistics enterprises to more comprehensively account for the operation cost and carbon emission cost. Then, a typical enterprise YS cold chain logistics company is used as a case study for an empirical calculation and analysis. The following conclusions are drawn: (1) the results identify the main activity centers that affect the operating costs and carbon emission costs of different customers; (2) a comparison among the total cost of each project helps to identify high-quality customers; (3) clarifying the carbon emission cost of wasting resources is beneficial for further optimizing the match between production capacity and business volume. This paper provides a path reference for enterprises to efficiently implement logistics cost management and carbon emission control, which can help enterprises cope with cost reduction and efficiency enhancement in a low-carbon environment and promote the long-term development of the logistics industry and environmental protection.