作业成本管理系统及其在客户管理中的应用

Study on Activity-based Costing Management System & Its Application in Customer Relationship Management

传统成本管理系统越来越不适应企业的要求。作业成本管理系统从全新的角度对成本作了诠释,加上持续的改善规划,它可以更有效地管理经营过程,并与现存的财务和经营系统得以整合,从而为企业各种决策提供有关成本与获利能力的信息。基于以上分析,着重论述了作业成本管理系统在客户管理中的应用。

Traditional costing management system has become unfitted for the development of the modern companies. Activity-based costing (ABC) is a better costing system. Coupled with continuous improvement programming, ABC can be used more effectively to manage business processes. It also can generate cost and profitability business models that support better overall decision making when integrated with existing financial and operational systems. Based on the analysis of the traditional costing management and ABC, the application of ABC in customer relationship management is discussed.