Optimization of purchasing business of plasticizing enterprises based on activity-based costing

DOI

10.2991/ichssd-19.2019.118How to use a DOI?

Keywords

Activity-based costing, procurement business, optimization.

Abstract

As a very important and core part of the supply chain, procurement determines the starting point of business operations and the necessary conditions for survival. The optimization of procurement not only enables the company to achieve normal operation at the “lowest operating cost”, but also coordinates suppliers, manages the supply chain, and improves the profitability of the company. This paper investigates the purchasing management method and procurement process of D plasticizing company, and uses the activity-based cost method to analyze the problems of the company's sales and marketing process, and proposes innovative solutions for innovative business processes, information processes and supplier management.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xiaoyan Huang
AU  - Wei Liu
PY  - 2019/07
DA  - 2019/07
TI  - Optimization of purchasing business of plasticizing enterprises based on activity-based costing
BT  - Proceedings of the 2019 4th International Conference on Humanities Science and Society Development (ICHSSD 2019)
PB  - Atlantis Press
SP  - 589
EP  - 595
SN  - 2352-5398
UR  - https://doi.org/10.2991/ichssd-19.2019.118
DO  - 10.2991/ichssd-19.2019.118
ID  - Huang2019/07
ER  -