摘要
作业分析旨在寻求改进机会,提高产出价值,增强企业竞争优势。本文试以ABM的流程观为依据,讨论了作业分析的实施要点,为企业提供一点作业分析的建议。
Activity Analysis intends to look for improving opportunities,to increase the output value,and to strengthen competitive advantage.On the basis of process- view of activity based management,this paper tries to discuss the important points on analyzing activities,and provides some advice for the company.
出处
《安徽农业大学学报（社会科学版）》
2004年第3期46-48,共3页
Journal of Anhui Agricultural University:SOC.SCI.
