企业流程再造中的作业成本分析

Activity-Based Costing Analysis in Business Process Reengineering

通过分析作业成本法及作业成本管理与企业流程再造的内在联系，探讨在企业流程再造中，作业成本分析的应用切入点和如何使用作业成本分析方法为流程再造提供有用的信息。

There is some essential relation between Activity-Based Costing (ABC), Activity-Based Costing Management (ABCM) and Business Process Reengineering (BPR). This paper discusses the relation and researches which position, in BPR, the Activity-Based Costing analysis is used and how to use Activity-Based Costing analysis method to offer BPR useful information.