随着我国居民收入水平的提升和食品安全意识的增强，社会公众更加注重生活质量与自身健康，生鲜产品的消费走进了寻常百姓之家，从而促进了冷链物流产业快速发展。同时，国家政府对冷链物流的高度重视，以创新驱动发展战略和供给侧改革为主线，进一步提升冷链物流系统的运行质量和效率，这一背景使得我国冷链物流企业面临着前所未有的挑战，受冷链运输、冷藏技术、人工等因素制约物流成本不断攀升，因此对物流成本进行科学核算并采取有效控制措施对冷链物流公司的发展有着重要意义。

本文围绕冷链物流成本核算开展研究，在阐述研究背景、研究意义同时，对国内外冷链物流成本、冷链物流成本核算方法相关研究进行梳理总结，以A冷链物流公司为例，对公司冷链物流成本核算与控制现状作出分析，指出A公司冷链物流成本存在核算对象不明确、控制维度不全面、控制绩效考核不健全的问题，随后以成本控制理论为基础，分析A公司实施作业成本法可行性，探究作业成本法在A公司冷链物流成本核算中的具体应用，并对作业成本法应用后的成本核算结果做出分析，探究传统成本法与作业成本法核算差异。进行了作业成本法的成本核算后，总结出冷链物流成本控制原则与思路，整体作业、重点作业、绩效考核、实施保障四个维度，探究A公司冷链物流成本控制策略。

本文，基于理论与实证分析相融合，以案例公司冷链物流成本为研究数据，梳理企业成本核算流程，实施作业成本法，最终发现作业成本法相比传统成本法，其核算结果更加真实、准确。本文制定的冷链物流成本控制策略，可有效提升企业冷链物流成本控制水平，为企业健康可持续发展提供保障。

With the constant enhancement of Chinese residents’ income level and awareness of food safety, the public pay much more attention to their life quality and their own health, and the consumption of fresh products goes high frequently into homes of ordinary people. All of these have promoted the rapid development of cold chain logistics industry. At the same time, the national government attaches great importance to cold chain logistics, innovation-driven development strategy and the supply side reform as the main line for further improving the operation quality and efficiency of cold chain logistics system. Under this background, the cold-chain logistics enterprises in China are facing unprecedented challenges. Restricting elements such as cold chain transportation, refrigeration technology and the artificial factors etc. cause logistics costs rising. Therefore, scientifical calculation and effective control measures for logistics cost have great significance to the development of cold chain logistics companies.

This paper focuses on the study of the cost accounting for cold chain logistics. Besides explaining the research background and research significance, the writer has summarized related studies about cold chain logistics cost and its accounting methods at home and abroad. Take cold chain logistics company A for instance, the author has made analysis about the present situation of the company cost accounting and control, and has pointed out that in cold-chain logistics company A, accounting object is not clear, the control dimension is not comprehensive, and control performance appraisal not sound. On the basis of cost control theory, this paper has analyzed the company A’s activity-based costing and its specific application. The author has also analyzed the cost accounting results on the application of activity-based costing to explore the differences between traditional costing method and activity-based costing method. After completing the cost accounting based on activity-based costing method, the principles and ideas of cost control of cold chain logistics have been clarified, and the four dimensions of overall operation, key operation, performance assessment and implementation guarantee are explored to better cost control strategy of cold chain logistics of Company A, which helps to finally establish and improve the cost management system.

    Based on the theory and empirical analysis, this study takes logistics cost of the above company A’s two months as the research data, sorts out the enterprise cost accounting process with the implementation of activity-based costing method. The final outcome demonstrates that the calculation results of activity-based costing method are more realistic and accurate, compared with the traditional costing method. If cooperating with cost control strategy of cold chain logistics explored in this paper, activity-based costing method can effectively enhance the cost control level of cold chain logistics and can provide security for enterprises’ healthy and sustainable development.