摘要
针对当前ABC在BPR中应用时,存在“消除作业即消除该作业的成本”这样一个容易被误解的 问题,结合变动成本法分析了问题的实质,并从作业成本的内在机制分析了造成此问题的原因。提出在 流程重组时,要引入作业的综合性分析来解决资源的有效利用。
In the application of ABC to BPR, there is a misunderstanding that elimination of activity means elimination of its cost. The paper analyzes the nature of the problem based on variable cost method and discusses the cause in terms of the internal mechanism of activity cost. It suggests that the problem of efficient use of resources should be resolved by an all-round analysis of activity in the proccss of business reengineering.
出处
《江苏科技大学学报（社会科学版）》
2005年第4期19-21,共3页
Journal of Jiangsu University of Science and Technology(Social Science Edition)
关键词
作业成本
流程重组
综合作业分析
activity cost
process of business reengineering
all-round analysis of activity
