| 浅论作业分析 |
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| 引用本文： | 徐慧.浅论作业分析[J].安徽农业大学学报(社会科学版),2004,13(3):46-48. |
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| 作者姓名： | 徐慧 |
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| 作者单位： | 安徽大学,工商管理学院,安徽,合肥,230039 |
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| 摘 要： | 作业分析旨在寻求改进机会,提高产出价值,增强企业竞争优势.本文试以ABM的流程观为依据,讨论了作业分析的实施要点,为企业提供一点作业分析的建议.
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| 关 键 词： | 作业 作业分析 作业成本计算 作业管理 |
| 文章编号： | 1009-2463(2004)03-0046-03 |
| 修稿时间： | 2003年5月19日 |
An Analysis of Activity |
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| XU Hui.An Analysis of Activity[J].Journal of Anhui Agricultural University(Philosophy & Social Sciences Edition),2004,13(3):46-48. |
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| Authors: | XU Hui |
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| Institution: | School of Business and Administration. Anhui University |
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| Abstract: | Activity Analysis intends to look for improving opportunities,to increase the output value,and to strengthen competitive advantage.On the basis of process- view of activity based management,this paper tries to discuss the important points on analyzing activities,and provides some advice for the company. |
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| Keywords: | activity activity analysis activity based costing activity based management |
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