| ABC在BPR应用中应注意的一个问题 |
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| 引用本文： | 邹小磊,张金贵.ABC在BPR应用中应注意的一个问题[J].江苏科技大学学报(自然科学版),2005,5(4):19-21. |
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| 作者姓名： | 邹小磊 张金贵 |
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| 作者单位： | 江苏科技大学经济管理学院，江苏科技大学经济管理学院 江苏 镇江 212003，江苏 镇江 212003 |
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| 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。
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| 关 键 词： | 作业成本 流程重组 综合作业分析 |
| 文章编号： | 1673-0453(2005)04-0019-03 |
| 修稿时间： | 2005年5月16日 |
Problem in the Application of ABC to BPR |
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| ZOU Xiao-lei,ZHANG Jin-gui School of Economics and Management,Jiangsu University of Science and Technology,Zhenjiang Jiangsu ,China.Problem in the Application of ABC to BPR[J].Jiangsu University of Science and Technology:Social Science Edition,2005,5(4):19-21. |
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| Authors: | ZOU Xiao-lei ZHANG Jin-gui School of Economics and Management Jiangsu University of Science and Technology Zhenjiang Jiangsu China |
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| Institution: | ZOU Xiao-lei,ZHANG Jin-gui School of Economics and Management,Jiangsu University of Science and Technology,Zhenjiang Jiangsu 212003,China |
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| Abstract: | 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. |
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| Keywords: | activity cost process of business reengineering all-round analysis of activity |
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