作业资源利用模型在企业战术性决策中应用研究

A Study on Applying the Operational Resource Utilization Model to Tactical Decision Making

成本是企业获得各项作业资源的支出。企业战略性资源配置时一般假设所需要的作业能力数量与作业有效实施水平相一致,而事实上,"成块"取得的约束性资源可能存在较多利用不充分的状况。作业资源利用模型是基于作业成本的性态评估企业资源,特别是约束性资源与决策的相关性,进而对其影响进行一个更全面的相关成本分析,可以有效地减少传统的短期经营决策系统简单地将其作为决策无关成本带来的决策失误。

Cost is the expenditure of the enterprise to obtain various operational resources.It is usually assumed that the required amount of operational capability is consistent with the level of effective implementation of the operation.However,in fact,there may be many binding resources obtained by“blocking”which are utilized insufficiently.Applying the operational resource utilization model to distinguish the behavior of various operating costs and evaluate its relevance to decision making can conduct a more comprehensive analysis of the costs related to short-term business decisions for the purpose of modifying the information error in traditional cost accounting and hence reducing decision errors.