推行作业管理 增强企业竞争能力

Carry Out the Activity－Based Managemen and Improve the Competition Competence of the Enterprise

作业管理是因应计算机技术的广泛推广和应用而产生的，基于作业的成本核算是作业管理的核心，它完全改变了传统的成本核算方法，使成本计量更加准确可靠。以基于作业的成本核算为基础的企业生产经营全过程的作业管理，将有助于企业过程和流程的优化，有利于提高管理效率。

 The activity－based management is the result of usage of computer technology． The activity－based costing is the core of the activity－based management which changed the traditional cost accounting method and made the cost accounting more precise and more reliable． The activity－based management based on activity－based cost accounting and was carried out during the whole process of the manufacture and management in enterprise． It will be useful to optimize the process of the enterprise and be useful to improve the efficiency of management．