Research on the cost control strategy of recycling logistics in the sorting center of enterprise a based on the extension innovation method
Abstract
higher economic and social benefi ts. This paper combines the activity-based costing method with the extension innovation method, uses the
activity-based costing method to analyze the logistics operation of a recycling sorting center, decomposes the operation process, establishes
the operation center, determines the cost driver, analyzes the cost incompatibility through the extension innovation method, and after
establishing the corresponding primitive model, carries out the expansion analysis and divergence analysis to screen the feasible cost control
strategy, And calculate the correlation degree and select the optimal logistics cost strategy. On the basis of using activity-based costing for
cost analysis, combined with the extension innovation method to fi nd and optimize the cost control strategy, it is more intuitive and operable.
Through correlation analysis, enterprises can quantify the expected benefi ts of diff erent cost control strategies according to their own needs,
and help recycling logistics enterprises make scientifi c decisions.
Keywords
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DOI: http://dx.doi.org/10.18686/modern-management-forum.v6i12.6951
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