浅论作业管理及其应用

Activity-Based Management and Its Application

作业管理是一种先进的现代企业经营管理思想,它以作业成本核算为基础,并对企业的生产经营全过程进行管理。作业管理是管理观念的变革和科学技术发展的必然产物,实施作业管理有助于优化企业流程,提高企业的经营管理效率,从而增强企业的竞争能力。文章从作业管理的概念和过程入手,通过对作业管理在我国企业应用前提和障碍的分析,并结合我国企业的特点及其所处的经营环境,探讨了作业管理在我国的应用前景。

The activity-based management is a concept of advanced operation and management for the modern enterprise. On the basis of the activity-based costing, this management runs through the whole operation process of enterprise. It is the result of the reform of management concept and the development of technology. Carrying out activity-based management will be helpful to optimize the process of enterprise and improve the efficiencies of management and operation, so as to strengthen the enterprise's competitiveness. This paper starts with the explanation of the managerial concepts and procedures. By analyzing the conditions of application, combining with the characteristic of enterprise and operation environment in China, this paper clarifies the application prospect of activity-based management in China.