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

. 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.