作业成本法、价值链和业务流程再造整合应用

Integral application of ABC、VC and BPR

针对现今经济环境对企业管理者的高要求,提出将作业成本法(ABC)、价值链(VC)和业务流程再造(BPR)整合应用的一种新的管理理论与实践的模式。揭示了企业价值增值的全过程,并研究了如何在此基础上应用业务流程再造对企业进行业务流程优化,提高企业效率,从而最终提升企业的价值。

This paper puts forward a kind of new theoretic and practical model of the integral application of activity-based costing (ABC) value chain (VC) and business process reengineering (BRP).The model has revealed the overall value-added process, and studies how to optimize the business process of the enterprise,so as to make it more efficient and the enterprise more valuable.