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.

1. Introduction

The Guiding Opinions of the State Council of China on Accelerating the Establishment and Improvement of a Green and Low Carbon Cycle Development Economic System, issued in February 2021, pointed out that China should fully implement the idea of ecological civilization, establish and improve the green and low carbon cycle development economic system, ensure the realization of carbon peak and carbon neutral goals, and promote China’s green development to a new level. As the world’s largest energy user and carbon dioxide emitter, China’s total carbon emissions have undergone rapid growth in recent years. Cao et al. [1] and Wang et al. [2] believe that the current large amount of greenhouse gas carbon dioxide emissions has caused China’s surface temperature to continually rise, triggering a series of problems such as serious environmental degradation, resource crises, and ecosystem fragility. China is facing enormous pressure to reduce emissions. This is despite the fact that, on the one hand, reducing carbon emissions may result in higher costs for businesses and consumers, leading to a reduction in economic activity and pressure on employment and, on the other hand, the transition to a low-carbon economy may require large investments in new technologies and infrastructure, which may put pressure on government budgets and lead to increased debt. Indeed, in the history of economic development, most economic development has come at the cost of damaging the ecological environment. However, with the continuous development of the world economy, the various resources that supply people’s survival are gradually diminishing over time. The environment is the basic material basis for people’s lives, providing the necessary material to guarantee people’s survival and development and thus playing a crucial and decisive role in people’s survival and development. It was shown that economic development can be realized only by combining economic development with ecological environmental protection and taking the path of sustainable development, on the basis of maintaining good development of the ecological environment. Su [3] believes that in order to cope with this dilemma, it is urgent for China to realize “pollution reduction and carbon reduction” as the general methods to promote economic and social green transformation and promote the construction of Chinese-style modernization with low-carbon development. In the global action to address climate change and reduce carbon emissions, China has actively participated and taken important responsibilities, adopting a series of emission reduction measures, including strengthening energy structure adjustment, promoting green energy, improving energy utilization efficiency, strengthening environmental regulation, and so on.

The logistics industry is closely related to people’s lives, and fierce market competition means that logistics enterprises not only face the pressure of reducing costs but also bear the environmental responsibility of energy conservation and emission reduction. With the intensification of global climate issues and resource scarcity, the low-carbon concept is constantly deepening, and the pressure on cost management and carbon emission control of cold chain logistics enterprises is becoming more prominent. China’s cold chain logistics has gone through three stages including germination, initial development, and rapid development. Cold chain logistics enterprises are widely present in various provinces and key cities in China. Currently, the total capacity of cold chain warehouses in China is 56.86 million tons, with 45,767 cold chain transportation vehicles. There are over a hundred key cold chain logistics enterprises in Shandong, Guangdong, Shanghai, Jiangsu, and Tianjin. Cold chain logistics transportation has the problems of high cost and high carbon emissions, and cold chain transportation occupies a large proportion of logistics transportation. Logistics, as the third source of profit for enterprises, can improve their profitability with cost control. Cold chain logistics enterprises can use more energy-efficient and environmentally friendly transportation tools and equipment to reduce operating and maintenance costs and carbon emissions using scientific planning and design. Implementing green environmental protection technology in the operation of high-carbon emissions is not only beneficial for cost control but also for achieving low-carbon and green development.

The government of China has introduced corresponding policy support to promote the development of low-carbon cold chain logistics and solve the problems of high energy consumption and pollution. It encourages the use of multimodal transportation, advocates the construction of a complete logistics transportation system, encourages the application of modern technology, and promotes regional coordinated development. In October 2022, the National Development and Reform Commission released a list of national backbone cold chain logistics bases. Under their guidance, the logistics industry has continuously optimized the layout of logistics network resources, innovated the delivery mode, carried out the construction of enterprise green logistics parks, promoted the low-carbon transformation of transportation equipment, and continued to recycle packaging material. Logistics cost management is the core of logistics enterprise management. In order to respond to the government’s call for green and low-carbon logistics and to measure the performance of low-carbon cold chain logistics, an accurate calculation of cold-chain logistics costs is required, which will also help to find an effective path to reduce wastage, reduce costs, increase efficiency, and save energy and reduce emissions. This paper intends to accurately account for the cost of cold chain logistics with activity-based costing, enable cold chain logistics enterprises to find the main operation center for implementing logistics cost management, identify high-quality customers, clarify the carbon emission costs of wasting resources, clarify the objectives of cost control, and realize low-carbon environmental protection.

2. Literature Review

With continuous improvement in the consumption level and ability of urban and rural residents, there are increasing requirements for the diversification, freshness, and nutritional value of agricultural products, with increasing attention being paid especially to food safety. Accelerating the development of cold chain logistics for agricultural products has become a necessary means to protect the quality of agricultural products and ensure food safety. For a long time, the post-delivery loss of agricultural products in China has been severe, with the decay rate of fruits and vegetables, meat, and aquatic products reaching 10–20%. According to statistics, the annual loss of fruits and vegetables alone reaches over CYN 100 billion. Cold chain logistics can maintain low temperature and humidity during transportation and storage, effectively extending the shelf life of agricultural products and reducing post-delivery decay and loss. This not only improves the quality of products but also reduces losses and waste of enterprises, thus reducing logistics costs.

Regarding our understanding of logistics cost management, research on logistics cost management by foreign scholars began in the early 1960s. Afterward, people widely accepted and regarded controlling logistics costs as an effective means to achieve logistics management while also understanding the functions and benefits of logistics from a systematic perspective. Scholars studied the impact of logistics on revenues and costs separately and clarified that logistics costs estimated using different methods are not comparable because the cost components are not standardized across countries. Ramandeep [4] considered logistics as a crucial factor in the impact of corporate profits, as it has a dual impact on revenue and cost. Muha [5] considered that logistics cost management is related to certain specific challenges and that improving the quality of customer logistics services often accompanies an increase in logistics costs. Barbosa [6] evaluated and compared the impact of urban freight barriers and truck restrictions on logistics costs before and during the pandemic. Chakrabarty [7] found that logistics costs estimated using different methods are not comparable because the cost components vary across countries. Research on logistics cost management in China began in the 1980s, but it truly attracted national attention after China acceded to the WTO. Regarding the general thoughts on logistics cost management, Du [8] analyzed the current situation and existing problems of enterprise logistics cost management and proposed practical and feasible measures to carry out logistics cost management. Liu [9] proposed that logistics cost is a business behavior centered on logistics and that unnecessary expenses can be reduced by analyzing and forecasting various factors of logistics. Liu [10] pointed out that from the perspective of the supply chain, logistics cost management is a powerful way for enterprises to enhance their competitiveness and thus achieve long-term development. Other scholars analyzed the current situation of logistics cost management in manufacturing enterprises. Dong [11] suggested that finding ways to effectively control hidden logistics costs and scientifically manage logistics costs is the current focus of enterprises. Some scholars proposed further measures to reduce logistics costs from a subdivision perspective. Yu et al. [12] reported that the severe economic development situation in China affects the changes in various industries and that using a hierarchical control method is conducive to comprehensively improving the potential adverse issues in logistics cost accounting. Cui [13] pointed out that further segmentation of logistics costs is needed from a new perspective to clarify the direction of reducing logistics costs. Zhang [14] analyzed problems in logistics cost management and proposed corresponding effective measures. Fan [15] considered that the logistics cost of manufacturing enterprises has typical characteristics of the supply chain and process chain and used activity-based costing to explore the structure and motivation of its logistics cost and reveal hidden logistics cost, which can better support logistics management decisions.

Regarding activity-based costing, the shortcomings of traditional cost accounting methods continue to appear, and activity-based costing is being gradually applied in China and abroad. In the 1980s, Robin Cooper and Roberts Kaplan both gave a clear explanation of activity-based costing. They successively proposed activity-based costing methods and also discussed the actual needs of activity-based costing, the determination of activities, the selection of cost driver criteria, and the construction of a cost database. Kaiwen [16] studied the origin and development of activity-based costing from a global perspective, focusing on the significance of implementing activity-based costing. In terms of comparing traditional logistics cost accounting methods with activity-based costing, Yu [17] and Zhang [18] both believed that the traditional logistics accounting method can no longer adapt to the cost management of logistics enterprises at the current stage because of the diversified service demands in the logistics market. As an alternative, they proposed that the allocation of activity using activity-based costing can meet the diversified cost composition and help improve the quality and efficiency of cost accounting in logistics enterprises. Li [19] analyzed the current situation of cost management in MN logistics enterprises and found problems related to indirect costs and unreasonable cost accounting methods by comparing activity-based costing with traditional cost accounting methods. Shangguan et al. [20] found that most SMEs in China are still using traditional methods and that there is a problem related to unscientific distribution and aggregation. Using a comparison with the application of activity-based costing, they analyzed the differences between the two methods in logistics cost management and green logistics transformation. Some scholars have elaborated on the advantages and functions of activity-based costing from a theoretical perspective. Rong et al. [21] believed that activity-based costing is an important tool for cost management in management accounting and has the advantage of promoting basic budgeting of activities, improving the management of activities, processes, and activity chains, and providing sufficient help for enterprises to establish systematic cost management. According to the “Resource Dependence Theory”, the operation of cold chain logistics enterprises requires resources such as fuel, electricity, etc. Due to the impact of government energy-saving and emission reduction policies, organizations owning these resources may increase the cost of obtaining resources for cold chain logistics enterprises, thus urging them to conduct more refined cost accounting, identify which activities and which customers have high costs, and apply appropriate technical means, equipment, and management methods. In this way, these enterprises can reduce carbon emissions while reducing operating costs with the application of appropriate technical means, technical equipment, and management tools. Han [22] and Huang [23] both pointed out that the traditional costing method has simple allocation criteria that make it difficult to provide accurate information for pricing. Using activity-based costing, we can integrate data, determine the activity center, allocate activities to service costs, and identify the driving factors, which can make logistics enterprises’ cost accounting more accurate. Ye [24] considered that activity-based costing is an effective method for enterprises to achieve cost control. It is helpful for decision-makers to understand logistics cost drivers and control their changes by determining costs using the volume of activities and analyzing various cost drivers. Liu [25] suggested that activity-based costing innovates and optimizes the traditional cost method theoretical system, which can meet the basic requirements of enterprise logistics, and also achieves accurate accounting for the distribution of indirect expenses, which is conducive to strengthening the cost control of enterprises and realizing the rational allocation of resources. The advantages of activity-based costing have been well-validated in manufacturing enterprises. Prayag [26] studied the application of activity-based costing in the sheet metal industry, selecting five different products and comparing the results of the application of the traditional costing method and activity-based costing. Jiao [27] applied activity-based costing to coal mining machinery manufacturing enterprises to help enterprises solve problems in cost accounting, ease operating difficulties, strengthen cost control, and improve cost management awareness. Since entering the 21st century, domestic and foreign scholars have not only limited activity-based costing to the production industry but also found that it can be applied in other areas. Liu [28] studied the operation cost risk control of a logistics enterprise and found that enterprises can apply activity-based costing to daily production and operation management, which helps to effectively overcome the shortcomings of the industry itself and actively adjust traditional activity centers, thus obtaining more comprehensive and true cost information. Ondrej et al. [29] applied activity-based costing to railway enterprises for cost management and found that the activity-based costing method allocates indirect costs to various activities, eliminating inaccuracies and shortcomings of the traditional cost calculation system. In addition to the core activities that are crucial to enterprises, some activities of cold chain logistics enterprises aimed at cost reduction, energy savings, and emission reduction, can accurately account for logistics costs based on stakeholder theory and the ability of the enterprise to operate these activities. Then, after deciding on self-management or outsourcing, which are undoubtedly beneficial to the customer, cold chain logistics enterprises become an outsourcing commissioner or a commissioned party, which reduces the total cost and resources consumed. Peng et al. [30] applied the activity-based cost model to the cost management of maritime third-party logistics to meet the needs of enterprises to outsource noncore business to third-party maritime logistics companies with professional service functions.

Regarding low-carbon logistics, in the face of a series of problems such as serious environmental degradation triggered by large amounts of greenhouse gas emissions, the cold chain logistics industry, as a high-carbon emission industry, should consider green and low-carbon development in addition to cost reduction. Zhang [31] stated that it is necessary to adhere to the concept of green logistics development and promote the high-quality and sustainable development of logistics enterprises by optimizing cost management. Liu et al. [32] reported that logistics enterprises are the core unit of carbon emissions in the logistics industry, as they account for a large amount of energy resource consumption and carbon emissions. Establishing a carbon emission management system is an effective measure to achieve low-carbon transformation of logistics enterprises. Zhao [33] analyzed the actual situation of China’s economic development from the perspective of carbon neutrality and proposed an optimization strategy for commerce circulation, focusing on creating a new pattern of green circulation. The low-carbon development of cold chain logistics is very important for energy conservation and emission reduction. Chen et al. [34] provided ideas for the development of low-carbon cold chain logistics by exploring the balanced relationship between cold chain logistics and low-carbon logistics. According to stakeholder theory, Ren [35] proposed that the low-carbon development of cold chain logistics requires all industry participants to be aware of the concept of green and low-carbon development, which cannot be separated from the energy-saving and emission-reduction work of enterprises in each link. Some scholars have studied the factors that affect the efficiency of low-carbon logistics. Jia [36] considered how to use a low-consumption, low-emission, and high-efficiency logistics development model to achieve the green goal of economic development by analyzing the impact of technology, the environment, and other factors on low-carbon logistics efficiency in each region from different perspectives. Deng et al. [37] considered factors such as carbon emissions, time windows, and goods damage when calculating the cost of carbon emissions using carbon taxes. They showed that considering carbon emissions factors can effectively control and improve the circulation rate of cold chain logistics, reduce goods loss rate, control logistics distribution costs, and reduce carbon emissions. Based on institutional theory and on the basis of introducing the latest research progress of low-carbon cold chain logistics, Wang [38] elaborated on the impact of carbon emissions from government subsidies, carbon emissions trading, and carbon emission reduction in cold chain logistics enterprises. The carbon emissions generated by cold chain logistics have a significant impact on the environment, and it is urgent to take certain measures to reduce energy consumption and carbon dioxide emissions in logistics transportation. Jin [39] studied the key roles of green finance and logistics in sustainable production and the circular economy in the context of emerging economies striving to realize their potential for sustainable production and achieve a zero-carbon agenda. Fang [40] suggested that cold chain logistics is in the golden period of development and that finding ways to reduce costs and reduce energy consumption and pollutant emissions is the main focus for achieving a green economy. Fang [40] then constructed a cold chain logistics distribution route optimization model considering green costs. Yan [41] explored the effects of both carbon tax and carbon allowance policies, developed a mathematical model to achieve an optimal low-carbon vehicle path under an optimal strategy, and pointed out that the carbon allowance subsidy policy is an ideal strategy to minimize distribution costs and CO₂ emissions. Yang [42] addressed the issue of vehicle information supervision in the transportation process of third-party small and medium-sized cold-chain logistics enterprises. Based on the actual monitoring needs of vehicles, an optimized genetic algorithm was used to optimize the path and distribution sequence, ensuring that goods were delivered as required while reducing carbon emissions in the logistics transportation industry.

Research on logistics cost management, activity-based costing, and low-carbon logistics has provided strong technical support for the development of cold chain logistics enterprises in a low-carbon environment and has also made important contributions to achieving green and sustainable economic development. Low-carbon development of enterprises may involve continuous investment and maintenance and may even affect the quality of customer service. Responding to and implementing China’s national policy of sustainable development is a social responsibility of enterprises. This paper investigates the path to efficient logistics cost management and carbon emission control by applying activity-based costing to find the main activity centers that affect the operation cost and carbon emission cost of different customers, identifying high-quality customers and the carbon emission cost of wasted resources to further optimize the matching between production capacity and business volume. There has been limited research on the path of logistics cost management in cold chain logistics enterprises. In addition, few papers used the combination of activity-based costing and identifying high-quality customers, as well as identifying carbon emission costs that waste resources. This is a new development in methodology and the purpose of this study.

3. Methodology

3.1. The Theoretical Basis of Activity-Based Costing Applied to Cold Chain Logistics Enterprises in a Low-Carbon Environment

3.1.1. Activity-Based Costing

Activity-based costing is a cost accounting method that allocates indirect costs more accurately to activities, products, customers, services, and other cost accounting objects, which reflects a refined and diversified cost accounting and management idea. Activity-based costing takes cost accounting to the activity level. It collects costs by activity and distributes them to the activity level according to activity drivers. The cost management method includes tracing activity costs to various cost objects and ultimately completing cost accounting.

3.1.2. The Difference between Activity-Based Costing and Traditional Costing

(1)

The guiding ideology is different. Activity-based costing is activity-oriented and closely links costs with drivers. The traditional cost method is department-oriented and cannot effectively collect costs.

(2)

The allocation basis is different. Activity-based costing selects different cost drivers, while traditional costing selects single drivers such as working hours.

(3)

The calculation range is different. Activity-based costing considers the cost of the whole logistics process. The selection of cost drivers is complex, and cost accounting is more accurate. The traditional cost method only selects the costs incurred in the production process, based on a single basis, and there are shortcomings in cost accounting.

3.2. Model Construction for Activity-Based Costing in Cold Chain Logistics Enterprises

The low-carbon economic environment has put forward more development requirements for various industries, such as developing a resource-saving and environmentally friendly economy, and the concept of green logistics responds to the development requirements of a low-carbon economy. For cold chain logistics enterprises, due to its special temperature control process, carbon emissions are higher than those of the usual logistics enterprises. In addition to technical means and equipment to reduce carbon emissions, attention should also be paid to management means, and the core of logistics management is logistics cost management. Identifying ways to build a logistics cost model in a low-carbon environment and carry out green logistics management work in a low-carbon economy environment is currently a problem that cold chain logistics enterprises are looking forward to solving. This model is constructed using operation cost and carbon emission cost under direct and indirect cost, respectively, with the aim of finding the specific activity of cost management and resource wastage for enterprises and laying a theoretical foundation for further use of green and low-carbon management measures.

3.2.1. Clarify the Activity Center and Links

Assuming an enterprise has x orders and y job centers, the direct costs of operation and carbon emissions can be directly traced back to the profit and loss of a current service order. The indirect costs of operation and carbon emissions need to be traced back to the logistics cost of the service order by the cost driver. The logistics cost accounting process is shown in Figure 1.

3.2.2. Construction of the Activity-Based Costing Model

1.

Direct Cost Model

(1)

Direct Cost Model for Operations

The direct labor cost $H$ accounting matrix is set as $H=[h_1,h_2,\Lambda ,h_x],h_i(i=1,2,\cdots ,x)$ to denote the direct labor cost of order $i$. The direct material cost matrix is set as $R=[{\mathrm{r}}_1,r_2,\Lambda ,r_x],r_i(i=1,2,\cdots ,x)$ to represent the direct material cost of order $i$.

• (2)

  Direct Cost Model of Carbon Emissions

The carbon emission direct cost matrix is set as $S=[s_1,s_2,\Lambda ,s_x],s_i(i=1,2,\cdots ,x)$ to denote the direct cost of carbon emission for order $i$.

2.

Indirect Cost Model

(1)

Indirect Cost Model for Operations

Assume the indirect cost matrix of each activity center $Af=[a_{f1},a_{f2},\Lambda ,a_{fy}],a_{fj}(j=1,2,\cdots y)$ denotes the operating cost of activity center $j$. The matrix of cost drivers of indirect costs for each activity center is set as $Bf=[b_{f1},b_{f2},\Lambda ,b_{fy}],b_{fj}(j=1,2,\cdots ,y)$ to represent the number of activity drivers consumed by activity center $j$. Assuming the cost driver rate matrix of the indirect cost of each activity center $Cf=[c_{f1},c_{f2},\Lambda ,c_{fy}],c_{fj}(j=1,2,\cdots ,y)$ denotes the distribution ratio of the activity driver of activity center $j$. Then,

$$C_f=\raisebox{1ex}{$A_f$}\!\left/ \!\raisebox{-1ex}{$Bf$}\right.$$

(1)

The indirect cost matrix of each order is set as ${EA}_f=[e{a}_{fij}],e{a}_{fij}(i=1,2,\cdots ,x;j=1,2,\cdots ,y)$ to denote the cost that order $i$ consumes in activity center $j$. Let the cost driver volume matrix be set as $Q_f=[q_{fij}],q_{fij}(i=1,2,\cdots ,x;j=1,2,\cdots ,y)$ to denote the driver’s amount used during order $i$ in activity center $j$. Let the cost driver rate matrix be set to the diagonal matrix $D{C}_f=diag[c{f}_1,c{f}_2,\Lambda ,c{f}_y],c{f}_j(j=1,2,\cdots ,y)$ to denote the driver rate of activity center $j$. Then,

$$E{A}_f=Q_f\times D{C}_f$$

(2)

Assume the total indirect operating cost matrix is $K{M}_f={[{k{m}_f}_1,{k{m}_f}_2,\Lambda ,{k{m}_f}_x]}^T$$,k{m}_{fi}(i=1,2,\cdots ,x)$, which represents the indirect operating cost of order $i$, i.e.,

$$k{m}_{fi}=e{a}_{fi1}+e{a}_{fi2}+\cdots +e{a}_{fiy}$$

(3)

• (2)

  Indirect Cost Model for Carbon Emissions

Assume that the carbon emission indirect cost matrix of each operation center is $A_g=[a_{g1},a_{g2},\Lambda ,a_{gy}],a_{g}j(j=1,2,\cdots ,y)$, which represents the carbon emission indirect cost of activity center $j$, and the cost driver matrix of carbon emission indirect cost of each activity center is $B_g=[b_{g1},b_{g2},\Lambda ,b_{gy}],g_{fj}(j=1,2,\cdots ,y)$, which represents the carbon emission driver amount consumed by the activity center $j$. Then, the cost driver rate matrix of indirect carbon emission costs for each activity center is set as $C_g=[c_{g1},c_{g2},\Lambda ,c_{gy}],c_{gj}(j=1,2,\cdots ,y)$, representing the carbon emission driver rate of activity center $j$. Then,

$$C_g=\raisebox{1ex}{$A_g$}\!\left/ \!\raisebox{-1ex}{$B_g$}\right.$$

(4)

Assume that the indirect cost matrix of carbon emissions for each order is $E{A}_g=[e{a}_{gij}],e{a}_{gij}(i=1,2,\cdots ,x;j=1,2,\cdots ,y)$, which represents the indirect cost consumed by order i in activity center $j$. Then, the cost driver volume matrix is set as $Q_g=[q_{gij}],q_{gij}(i=1,2,\cdots ,x;j=1,2,\cdots ,y)$ to represent the number of drivers used during order $i$ in activity center $j$. The cost driver rate matrix is set as a diagonal matrix $D{C}_g=diag[c_{g1},c_{g2},\Lambda ,c_{gy}],c_{gj}(j=1,2,\cdots ,y)$ to represent the driver rate of activity center $j$. Then,

$$E{A}_g=Q_g\times D{C}_g$$

(5)

The indirect total cost matrix of carbon emissions is set as $K{M}_g={[k{m}_{g1},k{m}_{g2},\Lambda ,k{m}_{gx}]}^T$$,k{m}_{gi}(i=1,2,\cdots ,x)$, which represents the indirect cost of carbon emissions for order $i$, i.e.,

$$k{m}_{gi}=e{a}_{gi1}+e{a}_{gi2}+\cdots +e{a}_{giy}$$

(6)

3.2.3. Total Logistics Cost Model

Assume the total logistics cost matrix is $OP=[o{p}_1,o{p}_2,\Lambda ,o{p}_x],o{p}_i(i=1,2,\cdots ,x)$, which represents the total logistics cost of order $i$. Then,

$$OP=H+R+S+K{M}_f+K{M}_g$$

(7)

3.3. Prospects of Models

According to the model construction of activity-based costing in cold chain logistics enterprises, it can be seen that there is a need for a certain foundation of specialized knowledge to determine resources and activities and allocate costs to calculation objects using resource and activity drivers. Thus, the implementation of activity-based costing in low-carbon cold chain logistics enterprises may be complex and time-consuming, resulting in a burden on small and medium-sized enterprises. In addition, some may even believe that a simpler and more direct costing accounting method may be more practical and effective for cold chain logistics enterprises. However, for businesses with a single variety and workflow, traditional costing methods can meet the requirements of cost accounting. Activities and cost drivers are diverse and can establish the relationship between activities and costs. The cost calculated using activity-based costing is indeed more accurate, which also reduces the loss of sales and waste of resources that may be caused by inaccurate pricing based on the cost. It is necessary to allocate specialized knowledge resources from the perspective of reducing losses and waste, increasing profits, and enhancing enterprise competitiveness.

The implementation of activity-based costing in cold chain logistics enterprises is in line with the requirements of low-carbon and sustainable development advocated by the Chinese government. Although it has not been an overnight success, it is a trend, and with the implementation of the government’s green and low-carbon policies and measures, some cold chain logistics enterprises have already implemented low-carbon and emission reduction actions on relevant activities, which is extremely beneficial for the implementation of activity-based costing. Although the need for significant resources and specialized knowledge limits the use of the method, the addition of information technology has made the job costing method more mature and drastically lowered the cost and technical barriers to implementation. The method is easy to popularize, which will be a strong incentive for eligible enterprises to actively pursue implementation.

4. Results

Due to the influence of government subsidies, the popularity of carbon emissions trading, and the technology and environment of each region, the development of logistics cost accounting in most cold chain logistics enterprises in China is currently slow, and logistics costs are mixed. As elaborated in Section 3.3, appropriate cost accounting methods should be selected based on different business characteristics. Complex process businesses involving multiple activities should use activity-based costing, which can accurately measure the logistics costs of each activity center. The accuracy of this method in cost accounting may enable enterprises to incur unnecessary losses and thus enhance their ability to serve customers. Moreover, under the government’s policy of advocating low-carbon, energy-saving, and emission-reduction processes, the carbon emission cost for some cold chain logistics enterprises is also unclear, which leads to the omission of those enterprises in cost analyses. With the construction of the above model, and based on the theory of activity-based costing, this paper uses YS Company as a case study and investigates the cost accounting of cold chain logistics enterprises in a low-carbon environment. The results of this study realize the path of implementing efficient management of logistics costs and carbon emission control for cold chain logistics enterprises as described in the literature review. This includes focusing on the fundamental body of activity in terms of methodology and realizing cost reduction and efficiency increase by identifying higher-quality customers. Finally, this study optimizes the matching of production capacity and business volume and reduces unnecessary waste by clarifying the cost of carbon emission of wasted resources, thus realizing energy savings and emission reduction.

4.1. Case Background

YS is a cold chain logistics company headquartered in Nanjing, Jiangsu Province. In May, YS received orders for cold chain transportation of fruits and vegetables from two customers in Anhui Province, both of which required 100,000 kg of fruits and vegetables from Jiangsu Province to be delivered to their warehouses in Anhui Province within May. The customer in Xuancheng required two shipments, with 50,000 kg of fruits and vegetables being shipped to the Xuancheng warehouse every two weeks, and the Huangshan customer requested the transport of 25,000 kg of fruits and vegetables to Huangshan in four shipments, once every 1 week.

In this fruit and vegetable cold chain transportation business, the operating costs mainly include labor, materials, maintenance, general expenses, and special expenses, as listed in

Table 1. Logistics cost of operation link.

Cost Type	Specific Types		Amount of Funding (CYN)	Total Provision (CYN)
Labor costs	Direct labor costs	-	45,000	162,500
	Indirect labor costs	Wages	87,000
		Benefit allowance	30,500
Material costs	Direct material costs	-	76,000	214,000
	Indirect material costs	Material and tool costs	138,000
Maintenance costs	Indirect expenses	Equipment maintenance costs	17,200	220,700
		Insurance fee	4300
		Road and bridge expenses	45,000
		Warehouse rental	85,500
		Depreciation	68,700
General expenses	Indirect expenses	Office expenses	17,500	39,500
		Travel expenses	12,500
		Communication expenses	9500
Special funding	Indirect expenses	Inventory-related expenses	20,500	20,500
Total			657,200	657,200

.

YS Cold Chain Logistics Company invested a total of CYN 125,000 into transporting fruits and vegetables for two customers. A total of CYN 15,000 was used for fuel, CYN 20,000 for refrigeration, and CYN 10,000 for lighting electricity. In order to implement the low-carbon concept, the company purchased a batch of low-carbon equipment, with an amortization of CYN 50,000 this month. A total of CYN 20,000 was invested in the research and development of low-carbon technology, and CYN 10,000 was used for public welfare and environmental protection. The total logistics cost incurred by YS Cold Chain Logistics Company in May was CYN 782,200.

This study attempts to answer the following questions. What costs are incurred in the operation of the fruit and vegetable cold chain transportation business? What methods can be used to accurately account for the costs of different customers and analyze the main activity centers that affect the operating costs and carbon costs of different customers? What methods can be used to identify high-quality customers? What methods can be used to clarify the carbon emission cost of wasting resources?

4.2. Application of the Activity-Based Costing Model

4.2.1. Clarifying the Scope of Accounting for Enterprise Logistics Costs

The logistics process of YS Cold Chain Logistics Company’s refrigerated and fresh transportation orders mainly includes order processing, inbound and outbound, storage, packaging, transportation, loading and unloading, and handling. The so-called green logistics refers to fully integrating the concept of green environmental protection into the various logistics processes mentioned above. To improve the accuracy of the company’s logistics cost accounting and clarify the idle capacity of each link, based on the constructed low-carbon cold chain logistics enterprise activity-based costing model, the total logistics cost is divided into two parts: carbon emission cost and operating cost.

The direct costs of the operation process mainly exist in two parts: labor costs and material costs, and the rest of the costs are included in the indirect costs of operation. Greenhouse gases are mainly generated from energy consumption corresponding to fuel combustion in transportation equipment, fuel combustion in refrigeration equipment, and electricity. The carbon emission overhead costs in the fruit and vegetable cold chain transportation business mainly occur in the transportation and warehousing operations, and the rest of the order consumption is included in the carbon emission direct costs. During transportation, car fuel and refrigeration equipment are used, while during storage, refrigeration and lighting equipment are used. Fuel, refrigeration power consumption, and lighting power consumption all generate greenhouse gases during use.

4.2.2. Accounting for Direct Costs Incurred by the Enterprise

YS Cold Chain Logistics Company incurred direct labor costs of CYN 45,000 and direct material costs of CYN 76,000 during its operation. The direct costs incurred in the carbon emission process include CYN 50,000 for low-carbon equipment, CYN 20,000 for research and development of low-carbon technology, and CYN 10,000 for public welfare and environmental protection, as shown in

Table 2. Direct costs of the operating process of YS Cold Chain Logistics Company.

Classification	Specific Type	Direct Cost (CYN)	Total (CYN)
Operation aspect	Direct labor costs H1	45,000	121,000
	Direct material costs R1	76,000
Carbon emission aspect	Low-carbon equipment S1	50,000	80,000
	Low-carbon technology S2	20,000
	Public welfare and environmental protection S3	10,000

.

4.2.3. Accounting for Indirect Expenses Incurred by the Enterprise

(1)

Indirect cost accounting in the operation aspect

YS Cold Chain Logistics Company’s warehousing department’s operation processes are packaging activities and inbound and outbound activities. Three-fifths of the employees work in a packing position and two-fifths of the employees work in an in/out storage position. The labor cost of the warehousing department is CYN 45,000, the material cost is CYN 60,000, the maintenance cost is CYN 85,000, the general expenses are CYN 7000, and the special expenses are CYN 5000. The packaging activity cost can be calculated based on the number of employees as the activity driver, as shown in

Table 3. Indirect costs of the packaging activity center.

Cost Type	Amount of Cost (CYN)	Resource Driver	Amount of Resource Driver	Indirect Cost of Activity Center (CYN)
Labor costs	45,000	Number of employees	3/5	27,000
Material costs	60,000	Number of employees	3/5	36,000
Maintenance costs	85,000	Number of employees	3/5	51,000
General expenses	7000	Number of employees	3/5	4200
Special provisions	5000	Number of employees	3/5	3000
Total	202,000	Operation center overhead costs af1		121,200

.

The cost of the inbound and outbound operations can be calculated based on the number of employees as the resource driver, as listed in

Table 4. Indirect costs of the inbound and outbound activity centers.

Cost Type	Amount of Cost (CYN)	Resource Driver	Amount of Resource Driver	Indirect Cost of Activity Center (CYN)
Labor costs	45,000	Number of employees	2/5	18,000
Material costs	60,000	Number of employees	2/5	24,000
Maintenance costs	85,000	Number of employees	2/5	34,000
General expenses	7000	Number of employees	2/5	2800
Special provisions	5000	Number of employees	2/5	2000
Total	202,000	Operation center overhead costs af2		80,800

.

Similarly, the cost of the order processing activity is CYN 10,200, the cost of the storage activity is CYN 75,000, the cost of the transportation activity is CYN 141,000, and the cost of the loading and unloading activity is CYN 108,000.

From Equation (1), the amount of the activity driver and activity driver rate for each activity center are calculated based on the activity driver of each activity center, as listed in

Table 5. The quantity and rate of drivers in each activity center.

Activity Center $\mathit{j}$	Activity Driver	Amount of Activity Driver bfj	Indirect Cost of Activity Center (CYN) afj	Distribution Ratio of the Activity Driver cfj
Order processing activities	Number of times	6	10,200	1700
Inbound and outbound activities	Weight (kg)	200,000	80,800	0.404
Storage activities	Weight (kg)	200,000	75,000	0.375
Packing activities	Weight (kg)	200,000	121,200	0.606
Shipping activities	Weight (kg)	6	141,000	23,500
Loading and unloading activities	Batch	24	108,000	4500

.

From Equations (2) and (3), the indirect cost of each customer can be calculated based on the quantity and rate of activity drivers required for each customer, as listed in

Table 6. Allocation of indirect costs for the operating aspect.

Activity Center $\mathit{j}$	Distribution Ratio of the Activity Driver cfj	Xuancheng Customers ($\mathit{i}$ = 1)		Huangshan Customers ($\mathit{i}$ = 2)
		Amount of Activity Driver bf1j	Indirect Cost (CYN) eaf1j	Amount of Activity Driver bf2j	Indirect Cost (CYN) eaf2j
Order processing activities	1700	2	3400	4	6800
Inbound and outbound activities	0.404	100,000	40,400	100,000	40,400
Storage activities	0.375	100,000	37,500	100,000	37,500
Packing activities	0.606	100,000	60,600	100,000	60,600
Shipping activities	23,500	2	47,000	4	94,000
Loading and unloading activities	4500	8	36,000	16	72,000
Total operating indirect costs (CYN) kmfi			224,900		311,300

.

(2)

Indirect cost accounting of carbon emission

YS Cold Chain Logistics Company incurred a total of CYN 45,000 in carbon emission indirect expenses in May. Among them, transportation equipment fuel combustion totaled CYN 15,000, refrigeration equipment fuel combustion totaled CYN 20,000, and electric lighting totaled CYN 10,000. The main fuel for transportation equipment is diesel, which is required during the transportation process. Electric lighting is required during the warehousing process. Five pieces of refrigeration equipment were put into use for the cold chain transportation of fruits and vegetables, of which three were used for transportation and two were used for warehousing.

The indirect costs of carbon emissions from transportation and storage activity can be calculated based on the activity drivers, as listed in

Table 7. Indirect costs of carbon emissions in the activity center.

Activity Center	Cost Type	Amount of Cost (CYN)	Resource Driver	Amount of Resource Driver	Indirect Cost of Carbon Emission (CYN)	Total (CYN)
Transportation	Fuel costs	15,000	Number of transportation	1	15,000	27,000
	Refrigeration costs	20,000	Number of equipment	3/5	12,000
	Lighting costs	10,000	Electricity degrees	0	0
Storage	Fuel costs	15,000	Number of transportation	0	0	18,000
	Refrigeration costs	20,000	Number of equipment	2/5	8000
	Lighting costs	10,000	Electricity degrees	1	10,000

.

Equation (4) can be used to calculate the driver amount and driver rate of the activity center based on the activity drivers of the transportation activity center and the storage activity center, as listed in

Table 8. Amount and rate of drivers of carbon emission.

Activity Center $\mathit{j}$	Activity Driver	Amount of Activity Driver bgj	Indirect Cost of Carbon Emission (CYN) agj	Activity Driver Rate cgj
Transportation	Number of transports	6	15,000	2500
	Number of equipment	3	12,000	4000
	Electricity degrees	1	0	0
Storage	Number of transports	0	0	0
	Number of equipment	2	8000	4000
	Electricity degrees	1	10,000	10,000

.

YS Cold Chain Logistics Company used two pieces of refrigeration equipment during the transportation of fruits and vegetables to the Xuancheng warehouse, one for transportation activity and one for storage activity. In completing the operations for Huangshan Storage, three pieces of refrigeration equipment were used, two for transportation and one for warehousing. In this project, the Xuancheng business consumed 45% of the electric energy and the Huangshan business consumed 55% of the electric energy. Using Equations (5) and (6), the indirect cost of carbon emissions for Xuancheng and Huangshan can be calculated based on the number of activity drivers and activity driver rates they need, as listed in

Table 9. Allocation of indirect costs of carbon emission.

Activity Center $\mathit{j}$	Activity Driver cgj	Xuancheng Customer ($\mathit{i}$ = 1)		Huangshan Customer ($\mathit{i}$ = 2)
		Amount of Activity Driver bf1j	Carbon Emission Indirect Cost (CYN) eag1j	Amount of Activity Driver bg2j	Carbon Emission Indirect Cost (CYN) eag2j
Transportation	2500	2	5000	4	10,000
	4000	1	4000	2	8000
	0	0	0	0	0
Storage	0	0	0	0	0
	4000	1	4000	1	4000
	10,000	9/20	4500	11/20	5500
Total indirect cost of carbon emissions (CYN) kmgi			17,500		27,500

.

4.2.4. Total Logistics Costing for the Company

With the application of activity-based costing, it was calculated that the direct labor cost is CYN 45,000, the direct material cost is CYN 76,000, the direct cost of carbon emission is CYN 80,000, the indirect operating cost of the Xuancheng business is CYN 224,900, the indirect operating cost of Huangshan business is CYN 311,300, the indirect carbon emission cost of the Xuancheng business is CYN 17,500, and the indirect carbon emission cost of the Huangshan business is CYN 27,500.

From Equation (7), OP = H + R + S + KMf + KMg = 45,000 + 76,000 + 80,000 + 224,900 + 311,300 + 17,500 + 27,500 = CYN 78,2200.

4.2.5. Reflection on the Application Scope of Activity-Based Costing Model

Cold chain logistics enterprises are different in terms of accounting of their logistics costs. Thus, appropriate cost accounting methods should be selected for different business characteristics, even if, as in this paper, activity-based costing is used to accurately account for the costs. This is because the five core elements that make up activity-based costing are diversified, and there are other activities that will generate logistics costs such as equipment maintenance and repair, insurance and management expenses, etc. In addition, different cost accounting objects consume different resources, so the selection of cost ranges and drivers for different cold chain logistics enterprises is not limited to the application of the activity-based costing model described in this paper.

The application used in this study sets the calculation objects of indirect costs as operating costs and carbon emission costs, which may not be applicable to all cold chain logistics enterprises. The selected resources are consumed by these two calculation objects in the Xuancheng and Huangshan businesses, respectively, with certain exclusivity. Overall, the application was designed to serve the aforementioned research purposes.

The purpose of this study was to find a path to implement efficient management of logistics costs and control of carbon emissions, which includes three aspects. These aspects can reduce waste, reduce costs, increase revenue, and reduce carbon emissions, respectively, so any one of them cannot be the only focus of logistics costing. Cold chain logistics enterprises need to improve efficiency, reduce unnecessary waste, and find a balance between improving customer service levels and reducing costs. They cannot simply reduce the level of logistics service in order to reduce carbon emission, which is often not worth the loss, and they should consider the balance of environmental and economic factors, which is essential for the long-term sustainable development of cold chain logistics.

4.3. Analysis of the Application of Activity-Based Costing in YS Cold Chain Logistics Enterprise

Comparing the cost of each customer’s activities will help distinguish the cost proportion of different activities and provide precise focus for reducing waste, reducing costs, increasing efficiency, and energy conservation and emission reduction in a low-carbon environment. At the same time, attention should be paid to whether these identified activities can reduce operating costs while also reducing carbon emissions with the application of technical equipment and technological means.

4.3.1. Helping to Identify Higher Cost Activities

(1)

Comparison of logistics costs in operations

Xuancheng and Huangshan customers both require 100,000 kg of fruits and vegetables from Jiangsu to be transported to the Anhui warehouse in May. The two orders have the same volume, and the direct costs invested in the Xuancheng and Huangshan operations are the same. Therefore, the direct costs have no impact on the comparison among logistics costs, so the calculation is omitted here. A comparison among their operating indirect costs is listed in

Table 10. Operating indirect costs.

Activity Center	Xuancheng Operating Indirect Costs	Huangshan Operating Indirect Costs	Difference between the Two (CYN)
Order processing activities	3400	6800	−3400
Inbound and outbound activities	40,400	40,400	0
Storage activities	37,500	37,500	0
Packing activities	60,600	60,600	0
Shipping activities	47,000	94,000	−47,000
Loading and unloading activities	36,000	72,000	−36,000
Total operating indirect costs	224,900	311,300	−86,400

.

In the overall composition of logistics costs for the Xuancheng order operation, the packaging operation cost accounts for the largest proportion, at CYN 60,600, followed by transportation activity at CYN 47,000 and inbound and outbound activities at CYN 40,400. From this, it can be seen that when completing Xuancheng orders in the future, packaging activities should be the main aspects that can reduce and control operational costs while also paying attention to transportation activities and inbound and outbound activities. In the overall composition of order operation logistics costs for the Huangshan order, transportation costs account for the largest proportion at CYN 94,000, followed by loading and unloading activities at CYN 72,000 and packaging activities at CYN 60,600. It can be seen from this that when completing Huangshan orders in the future, transportation should be the main aspect that can reduce and control the cost of the operation process. At the same time, attention should be paid to the loading and unloading activity and packaging activity. The total operation cost of the Xuancheng order is CYN 86,400 less than that of the Huangshan order, of which the difference between the two customers in the cost of transportation is the largest at CYN 47,000, followed by CYN 36,000 for the loading and unloading activity. It can be seen that transportation activity and loading/unloading and handling are the main activity centers that affect the operation cost.

(2)

Comparison among logistics costs for carbon emissions

Both Xuancheng and Huangshan customers require 100,000 kg of fruits and vegetables from Jiangsu be transported to the Anhui warehouse within May. The order volume of the two is the same, and the direct costs invested in the business of Xuancheng and Mount Huangshan in carbon emission control are the same. Therefore, the direct costs have no impact on the comparison of logistics costs, so the calculation is omitted here. A comparison among their carbon emissions indirect cost is shown in

Table 11. Indirect costs of carbon emissions.

Activity Center	Cost Type	Carbon Emissions Indirect Costs of Xuancheng Project	Carbon Emissions Indirect Costs of Huangshan Project	Difference between the Two (CYN)
Transportation	Fuel costs	5000	10,000	−5000
	Refrigeration costs	4000	8000	−4000
	Lighting costs	0	0	0
Storage	Fuel costs	0	0	0
	Refrigeration costs	4000	4000	0
	Lighting costs	4500	5500	−1000
Total indirect cost of carbon emissions		17,500	27,500	−10,000

.

In the overall composition of carbon emission logistics costs for the Xuancheng order, the fuel cost consumed by transportation activities accounts for the largest proportion, at CYN 5000, followed by the lighting cost consumed by warehousing activities at CYN 4500. This shows that the transportation and storage activities are the main aspects that can reduce carbon emissions and control carbon emission costs when fulfilling the Xuancheng order. In the overall composition of carbon emission logistics costs for the Huangshan order, the fuel cost consumed by transportation activities accounts for the largest proportion at CYN 10,000, followed by the refrigeration cost consumed by transportation activities at CYN 8000. This shows that transportation activity is the main aspect that can reduce carbon emissions and control carbon emission costs when fulfilling the Xuancheng order. The total carbon emission cost of Xuancheng orders is CYN 10,000 less than that of the Huangshan order. The difference between the fuel cost of the two customers’ transportation activities is the largest, which is CYN 5000, followed by the refrigeration cost of CYN 4000. From this, it can be seen that transportation activities are the main activity centers that affect carbon emissions and carbon emission costs.

For the main activity centers found to affect the operation cost and carbon emission cost of different customers, which are the main focuses of cost reduction, targeted energy saving and consumption reduction measures can be taken to reduce unnecessary waste.

4.3.2. Identifying High-Quality Customers

When calculating the fruit and vegetable cold chain transportation business of YS Cold Chain Logistics Company in May, activity-based costing directly reflects the cost difference between the Xuancheng and Huangshan orders in each operation process. Because the order volume is the same, the direct costs of the two are the same, and the logistics costs of both customers are analyzed mainly with an indirect cost comparison, as listed in

Table 12. Logistics cost comparison.

Activity Center	Xuancheng Indirect Costs (CYN)	Huangshan Indirect Costs (CYN)	Difference between the Two (CYN)	The Proportion of Differences between the Two
Order processing activity	3400	6800	−3400	3.53%
Inbound and outbound activity	40,400	40,400	0	0.00%
Storage activity	46,500	47,000	−500	0.52%
Packing activity	60,600	60,600	0	0.00%
Shipping activity	55,500	112,000	−56,500	58.61%
Loading and unloading activity	36,000	72,000	−36,000	37.34%
Total Cost	242,400	338,800	−96,400	100.00%

. Using the calculation of relevant data, it can be concluded that for the same order volume, Xuancheng’s business logistics total is CYN 96,400 less than Huangshan’s, including CYN 3400 less than Huangshan in order processing activity, CYN 500 less than Huangshan in storage activity, CYN 56,500 less than Huangshan in transportation activity, and CYN 36,000 less than Huangshan in loading and unloading activity.

From the perspective of cost, Xuancheng customers have a lower cost than Huangshan customers. Based on the difference between the price and cost of the order, the profit amount and profit margin for each order can be derived and high-quality customers can be identified. In addition, emphasis can be placed on order selection to achieve the same or higher profits with lower cost consumption, which is also a method for enterprises to practice low-carbon cold chain logistics. At the same time, based on the accurate calculation of logistics costs for each customer, corresponding resources can be matched based on the amount of each operation cost, avoiding waste caused by insufficient or redundant resources. This is also the unique role of activity-based costing in reducing potential costs in cold chain logistics enterprises, thereby contributing to energy conservation and emission reduction.

4.3.3. Helping to Clarify the Carbon Emission Costs of Wasting Resources

Large-scale waste is bound to occur in the traditional logistics and transportation process, which has a more serious impact on the ecological environment, leading to an increasing ecological burden and deteriorating environmental problems. Carbon emission cost is a quantitative statistical analysis of greenhouse gas emissions generated during cold chain transportation. The carbon emissions of the studied fruit and vegetable cold chain transportation orders are mainly generated during transportation activities and storage activities. In addition to being concerned about carbon emissions due to the actual consumption of resources in transportation and warehousing operations, we are also concerned about the cost of carbon emissions due to the mismatch between the resources provided and the volume of business, which often leads to wastage of resources, and such costs are often easy to be overlooked. Carbon emissions depend on fuel energy, refrigeration energy, and lighting electricity consumed during transportation and storage. A total of five pieces of refrigeration equipment were put into operation, including three for transportation and two for storage, and the business was completed in a total of six shipments. According to the company’s performance statistics, dispatching a vehicle consumed 20 min, turning on refrigeration equipment consumed 60 min, and the effective utilization rate of the electricity in the warehousing process is 85%. The time for one transport was about 3 h, with a total of 31 days in May and a daily time of 24 h. The activity hours used while consuming each resource are shown in

Table 13. Activity hours used while consuming each resource. Unit: Hour.

	Transport Activity	Storage Activity	Not Used	Total
Fuel	6 × 3 = 18	0	20 × 6/60 = 2	20
Refrigeration	6 × 3 = 18	739	5 × 60/60 = 5	762
Electricity	0	31 × 24 × 85% = 632.4	31 × 24 × 15% = 111.6	744

.

The volume and rate of drivers in each activity center are listed in

Table 14. The volume and rate of drivers in each resource center.

	Fuel	Refrigeration	Lighting
Resource cost (CYN)	15,000	20,000	10,000
Amount of resource driver (Hour)	20	762	744
Resource driver rate (CYN/Hour)	750	26.25	13.44

.

The actual consumption cost is listed in

Table 15. Actual consumption cost.

	Resource Driver Rate (CYN/Hour)	Driver Volume of Resources Used (Hour)		Resources Used (CYN)
		Transportation	Storage	Transportation	Storage
Fuel	750	18	0	13,500	0
Refrigeration	26.25	18	739	472.44	19,396.33
Lighting	13.44	0	632.4	0	8500

.

The carbon emission cost of wasting resources is listed in

Table 16. The carbon emission cost of wasting resources.

	Resource Driver Rate (CYN/Hour)	Drivers Volume of Wasted Resource (Hour)	Wasted Resources (CYN)	Activity-Based Cost (CYN)	Cost Rate of Carbon Emissions from Wasted Resources (%)
Fuel	750	2	1500	15,000	10
Refrigeration	26.25	5	131.23	20,000	0.66
Lighting	13.44	111.6	1500	10,000	15

.

It can be seen that the carbon emission cost rate of wasted resources in lighting and fuel energy consumption is relatively high. The company needs to strengthen management to reduce the waste of electricity and improve the effective utilization of transportation operation scheduling. Using the activity-based costing method is beneficial for clarifying the carbon emission cost of wasting resources. It can identify the degree of matching between the configured activity resources and business volume from the perspective of carbon emissions. Then, it can identify the consequent waste of carbon emissions in order to further optimize resource configuration and reduce cost driver rates.

5. Conclusions and Implications

5.1. Conclusions

With the increasing severity of global climate warming and resource scarcity, the low-carbon development of energy conservation and emission reduction is receiving increasing attention from the Chinese government. Due to fierce market competition, cold chain logistics enterprises are facing the double pressure of cost reduction and energy saving and emission reduction, and they have implemented measures to purchase equipment in terms of carbon emission and invested in research and development of low-carbon technology to reduce carbon emissions. Cold chain logistics is more diversified and complex, and the operation links and cost structure are more complicated. Accurately calculating the cost of each business is conducive to pricing when undertaking business, increasing profit, and reducing waste. Traditional costing methods can no longer meet the needs of cold chain logistics costing. In this paper, we first constructed a model of activity-based costing for cold chain logistics companies, providing operational and carbon emission cost models from the perspectives of direct and indirect costs. Direct costs refer to the resources directly consumed by determined customers (orders) and can be accurately calculated using traditional costing methods. Indirect costs need to be shared among different customers (orders) due to the consumption of resources. Accounting using activity-based costing will make the indirect costs allocated to each customer (order) more accurate. This lays a theoretical foundation for further analyzing additional carbon emissions, due to activity redundancy and waste of resources, and promoting the green, low-carbon, and sustainable development of cold chain logistics enterprises. Finally, the model is applied to account for direct, indirect, and total costs including operating costs and carbon emission costs in a typical enterprise YS Cold Chain Logistics, and an empirical analysis is conducted. Regarding the main activity centers found to affect the operation cost and carbon emission cost of different customers, which are the main focus of cost reduction, targeted energy saving and consumption reduction measures can be implemented to reduce unnecessary waste. For the identified high-quality customers, emphasis can be placed on order selection to achieve the same or higher profits with lower cost consumption, which is also a method for enterprises to practice low-carbon cold chain logistics. To identifying the carbon emission costs of wasting resources, it is possible to discover the degree of matching between configured activity resources and business volume from the perspective of carbon emissions and then identify the consequent waste of carbon emissions in order to further optimize resource configuration and reduce cost driver rates. Using a comparative analysis of the model and case application data, the path to implementing efficient logistics cost management in a low-carbon environment was found. Implementing logistics cost management according to this path is conducive to further reducing waste, reducing costs, increasing efficiency, reducing carbon emissions, and helping to realize the long-term development of the cold chain logistics industry and environmental protection.

5.2. Shortcomings and Prospects

This paper mainly investigated the application of activity-based costing in cold chain logistics companies. At present, the cost of cold chain logistics is high, which affects the development speed of cold chain logistics. The low-carbon concept has not been developed enough, and the green development of cold chain logistics is restricted. The shortcomings of this paper include the following. For the convenience of cost calculation, the data in this paper are not very comprehensive. The improvement of the living standard of the residents does not affect the path and conclusion of cold chain logistics cost management in a low-carbon environment that this article aims to express. The demand for high-quality cold chain logistics is increasing, and thus cold chain logistics companies are attempting to refine the management of temperature, packaging materials, freshness time, monitoring equipment, and other factors required for cold chain products. However, the impact of changes in these factors on cost is less studied in this paper. With the continuous expansion of the market, low-carbon cold chain logistics has great development space, which cannot be separated from the support of policies. These policies can effectively guide the energy-saving and emission reduction of some activities of cold chain logistics enterprises, which is of great significance for promoting low-carbon and green development of cold chain logistics. However, research on the promotion of national policies in this paper still needs to be improved.

The application of activity-based costing is receiving more and more attention, and the finer and deeper division of drivers is more in line with the cost accounting needs of cold chain logistics enterprises. In the future, with the promotion of scientific and technological innovation, the depth of the concept of a low-carbon economy, and the support of green logistics policy, activity-based costing will be widely popularized due to its ability to accurately account for logistics costs, accurately analyze the resources consumed by each activity, identify the key points of cost management, and reduce the cost of carbon emission that wastes resources. On this basis, it will further improve and enrich the path of cost management of cold-chain logistics in a low-carbon environment, which will in turn realize the creation of green circulation and high-quality sustainable development of cold-chain logistics enterprises in a new pattern.