作业基础业绩评价体系的构建

Research on the Activity-based Performance Measurement

作业基础内部业绩评价体系是在传统责任会计理论基础上发展起来的作业基础责任会计制度,它以作业为基础,通过作业动因对企业内部各责任中心的再认识和再划分,利用作业管理基本理论和方法,依据作业价值链对责任中心进行管理和考核。作业基础责任会计是责任会计自身理论和实践的发展与完善,是对企业内部业绩评价的一种全新的改革。

The activity-based interior performance measurement is an activity-based responsibility accounting system developed based on the traditional responsibility accounting.On the basis of activities,it recognizes and divides the responsibility centers in the corporation again,manages and assesses the responsibility centers according to the activity value chain by referring to the fundamental theories and practice of activity management.The activity-based responsibility accounting is the development and improvement in the theories and practice of responsibility accounting,as well as a brand-new reform of the interior performance measurement.