摘要
本方法是应用作业成本分析法 (ABC法 )解决目前企业在业务流程中存在的问题 ,但又不是严格遵循ABC法的计算方法 ,而是从产品是否增值的角度来分析业务流程中的作业及其动因类型 ,及应用ABC法进行业务流程重构 (BPR)的方法。结合具体企业案例 ,运用ABC法对该企业的采购、销售及库存等物流业务流程进行了重构。结果表明 ,ABC法具有简化业务流程、提高业务流程运作效率和降低成本的作用。案例分析可为实施BPR的企业提供参考。
The activity based costing (ABC) method is used to solve the problems, which presently existed in business processes. Approach for the analysis of activities in business processes and their driver types is stressing on products value-adding. A new method based on ABC for business process reengineering (BPR) has been brought forward instead of strictly following the ABC. With the case study, the business processes of logistics, such as purchase, distribution and inventory processes are reengineered by using the ABC method. It proved the effect in simplifying business processes, improving the operation efficiency and reducing the cost of business processes. The case study may provide reference for the enterprises to carry out BPR.
出处
《工业工程与管理》
2004年第2期53-58,共6页
Industrial Engineering and Management
