Low Carbon Cold Chain Logistics Cost Accounting And Control

Global warming has become an imminent global environmental problem.Anthropogenic greenhouse gas emission is the main cause of global warming.Cold chain logistics is one of the major sources of man-made greenhouse gases.The whole society is paying more and more attention to global warming.Many countries are committed to carbon reduction,including China.Cold chain logistics needs to control the temperature of the entire logistics link,so it has high cost and high carbon emission.The high cost of cold-chain logistics has caused companies to face enormous economic pressures.High-carbon emission has put the society in great environmental pressure.In advocating sustainable economic development today,we need to pay attention to the high cost and high emission of cold chain logistics,and analyze and control the cost and carbon emission of cold chain logistics.This paper studies the accounting and control of the cost of low-carbon cold chain logistics.Firstly,the theoretical basis of the article is expounded from the concept and characteristics of low-carbon cold-chain logistics,the concept of cold-chain logistics cost,accounting methods,and related theories of low-cost cold-chain logistics cost control.Then,a low-cost cold chain logistics cost accounting model based on the time-driven activity-based costing method was established,and the model was used to calculate and analyze the cost of the case enterprise.Comparing the accounting results with the original data of the case company,it is found that the reason for the difference is that part of the production capacity of the case enterprise has not been effectively used,and the resource allocation of some logistics links is unreasonable.Then,we analyzed the low-carbon cold chain logistics cost based on the 3T principle,and established a low carbon cold chain logistics cost optimization model.The cost considerations for modeling include conventional energy costs,cooling energy costs,cargo damage costs,carbon emissions costs,and other costs.The results of numerical validation and analysis show that by adjusting the operating time and temperature,the balance between cooling energy costs,cargo damage costs,and carbon emission costs of the cold chain logistics system can be sought,and the total cold chain logistics system can be achieved the cost goal.Finally,we put forward some policy suggestions from the aspects of cost control of cold chain logistics and low carbon management of cold chain logistics.This study enriches the research scope and content of cold chain logistics cost,has certain guiding significance for cold chain logistics enterprises in controlling the cost in the era of low-carbon economy,and has important practical significance for the realization of energy-saving emission reduction targets in China.