Abstract: 【Objective/Meaning】In recent years, as one of the new formats of the innovation and development of cold chain logistics, the central kitchen has been widely concerned by all sectors of society with its unique mode of operation. Among them, reducing the cost of cold chain is one of the key issues for the sustainable development of cold chain logistics. Starting from the operation process of the central kitchen, the basic structure of the cold chain cost composition was combed, in order to seek the optimization strategy of reducing the cost of cold chain logistics and improving the competitiveness. 【Methods/Procedures】Combined with the reality of China's central kitchen, through the cost analysis on the three links of the cold chain operation process, the fine accounting for the cost of all types and link was carried out by using the activity-based costing method. 【Results/Conclusions】Through the analysis, four countermeasures were put forward including establishing the shared kitchen, realizing the zero inventory in procurement, relying on big data technologies to carry out strict whole-process temperature control, and optimizing the scheduling and distribution path of vehicles, so as to reduce the costs in various aspects and realize the cost control and optimization of cold chain of the central kitchen.