摘要
本文采用ABC/ABM方法 ,从企业整体系统协调运作出发 ,对企业采购环节的资源动因与作业动因进行了分析 ,基于成本分配观与过程分配观基础上的研究 ,在作业层次上对企业传统采购过程进行了创新 ,实现了采购系统的整体优化 ,全面提高了企业竞争力。
The paper applies ABC/ABM method to reengineering the purchasing process from the whole function of the enterprise. Based on the analysis of resource driver and activity driver, this paper presents the traditional purchasing process innovation on the level of activity in view of cost assignment view and process analysis view. The innovation optimizes the procurement system and improves the strength of competition of the enterprise.
出处
《管理工程学报》
CSSCI
2002年第2期95-98,共4页
Journal of Industrial Engineering and Engineering Management
基金
国家 8 6 3计划资助项目 ( 86 3 5 11 941 0 0 6 )
国家自然科学基金重大项目 ( 5 9990 470 4)
