摘要
ABM 方法是一种提高管理效率与效果的管理工具。它通过关注非直接成本,不断优化活动及流程,达到促进保险公司降低成本、提高竞争力的目的。保险公司应用 ABM 方法的优势:提高会计核算水平,使其由簿记工具提升为管理工具;降低成本,提高效率,增强竞争力;提高员工对活动的参与性,促进公司战略目标的实现。
The ABM method is a management tool for improving management efficiency and effectiveness. It achieves the goal of lowering costs and enhancing competitiveness for insurance companies through focusing on indirect costs and optimizing activities and processes. The advantages for insurance companies to apply the ABM method are that it can enhance accounting proficiency and make book-making a useful management tool; reduce costs, improve efficiency and strengthen competitiveness; and increase employee's participation to corporate activities and help to achieve the company's strategic objective.
出处
《保险研究》
CSSCI
北大核心
2008年第5期70-72,共3页
Insurance Studies
关键词
ABM方法
保险公司
运用利益
ABM method
insurance companies
utilization benefits