摘要
从成本的角度出发,讨论了流程再造过程中应该注意的成本问题,包括作业成本法的应用、生产流程再造中的成本、质量成本、再造失败的成本等。
From the angle of the cost,this paper discusses on the cost problem needin g attention in the course of BPR,including the application of ABC(activity -based costing),the cost in the BPR,the cost of quali ty,and the cost of the failure of BPR,etc.
出处
《科技情报开发与经济》
2005年第4期200-201,共2页
Sci-Tech Information Development & Economy
关键词
流程再造
作业成本
成本控制
business process reengineering(BPR)
activity -based costing(ABC)
cost of control
