提高企业经营绩效的有效途径——ABM

An Effective Approach to Improving Companies' Management--ABM

在资源与产品关系日趋复杂的今天,传统的企业成本管理方法导致了诸如成本计算、决策信息等多种数据的严重失真。为此,本文介绍了一种真正具有创新意义的成本管理方法———作业成本管理法(Activity BasedManage ment),对其基本思想、内容和操作程序进行了介始,并分析了作业成本管理在我国企业的应用前景。

Because the relationship between resources and products is becoming more and more copmlicated,traditional cost control leads to serious miscalculation of many kinds of data,such as product cost.This paper offers an innovation approach of activitybased management (ABM).Also the paper discusses its theory,contents,working procedure,and the application prospect in enterprises in China.