浅谈实施作业管理的意义和效果

Effects and Significance of Implementation of Enterprise ABM

对实施作业管理的意义和效果进行阐述。指出作业管理可使企业产品成本信息更为准确，并有利于提高生产效率，降低库存，有利于企业资源的优化配置和战略发展。

This paper makes a study of the effects and significance of implementation of activity－ based management (ABM) in enterprises. As results, it is shown that the implementation of ABM is benefit to the right collection of costing information, the improvement of producing efficiency, the lower level of product inventory, and the optimum allocation of enterprise resources and the strategy development of enterprise.