摘要
文章通过分析作业成本法与企业业务流程重组的内在联系,探讨了在基于ABC进行BPR时,引入作业分解的方法,并深入到作业内部,提出了作业分解的步骤,介绍了IDEF0和IDEF3在作业分解时的不同运用。
By analyzing the internal relation between activity based costing and business process reengineering, discuss when BPR is carried out based on ABC, introduce the method of activity ecomposing, embedding in the inside of activity, and propose the procedure of activity decomposing. In addition, introduce different uses of IDEF0 and IDEF3 when activities are decomposed.
出处
《企业技术开发》
2005年第11期75-76,92,共3页
Technological Development of Enterprise
关键词
作业成本
作业分解
企业业务流程重组
activity based costing
activity decomposing
business process reengineering
