基于活动的成本计算法(ABC)在BPR中的应用

Application of ABC (activity based costing) method in BPR

企业要成功地实施经营过程重构 (BPR) ,必须有一套明确的评价指标来检验重构前后的变化。论文采用基于活动的成本计算方法 (ABC)来提供可靠的成本数据 ,用一个一般性制造企业的例子 ,阐述了应用 ABC方法过程中具体的数据收集、分配、及计算过程。说明了组织单元成本到各生产部门的分配 ,和按成本动因到制造费用的分配 ,给出了比较客观准确的成本核算。核算结果显示了 ABC法比传统会计算法的明显优越性 ,对于有效地进行经营过程的重新设计提供了依据。

Successful implementation of BPR in enterprises requires an explicit set of performance indices to evaluate the change caused by BPR. This paper applies Activity Based Costing (ABC) to provide reliable cost data. An illustrative example from a general manufacturing enterprise was taken to describe the application of ABC, including data collection, cost location and the computation process. The distribution of management costs for different levels of organizations and the manufacturing costs allocation based on the “cost drivers” were addressed. The results give a relatively objective and accurate costing, which shows the obvious advantage of the ABC method over traditional costing methods. The ABC method can significantly help business process re design.