基于作业的企业成本构成分析

本文对知识经济时代基于作业管理理念的企业成本构成进行了一些探讨,拓展了企业资源的内涵,分析了现代企业的过程特征和与过程相适应的成本特性,提出了闲置资源成本的概念,对闲置资源成本的形成进行了分析,并用公式的形式,给出了企业成本和产品成本的解析表达,在此基础上,探讨了衡量企业资源优化配置水平指标和作业管理水平指标的表示方法,阐述了其作用和应用范围。

Activity-Based Analysis of Cost Component in Enterprise

This paper discusses the composing of the activity-based costing in enterprise in the age of Knowledge Economy, which expands the connotation of the resource of enterprise, analyses the characteristics of enterprise process and the cost characteristics which is adapted for process. This paper also brings in enterprise forward the concept of the idle resource cost. It analyses the form of the idle resource cost, puts forward the analytic expression of enterprise cost and product cost, discusses the method which measure the level of activity management and optimizing the resource in enterprise, and at last elaborates its function and application range.