Author(s)

Ying ZHONG

Corresponding Author

Ying ZHONG

Abstract

In this paper, GM cold chain logistics company as a case, based on the cold chain logistics costs and other related theories, mainly by comparative analysis. Through the analysis, it is found that there are problems in the operation process, such as high proportion of indirect costs, unreasonable contract costs of cold chain logistics service pricing. Aiming at the existing problems, this paper designs activity-based costing method to implement cost control scheme in GM cold chain logistics company, and establishes the accounting and control system of activity-based costing method. Finally, more effective cost information is obtained according to activity-based costing method, operation analysis is carried out, corresponding cost control measures are put forward for GM, and correct profitability analysis and contract pricing decisions are made.

Keywords

Activity based costing, Cold chain logistics costs, Cost management