摘要
本文根据作业成本法(ABC)与业务流程再造(BPR)都基于“活动”这一内在联系,将ABC法引入BPR中,建立了流程成本计算模型;并以具体事例进行了业务流程成本的计算。同时,探讨了ABC法如何为BPR实施决策提供有效的支持。
There is some essential relation that is activity between Activity - Based Costing（ABC） and Business Process Reengineering（BPR）. This paper discusses the relation and applies the Activity-Based Costing to BPR, which build the process costing model, gives a practical example to calculate the process costing, and researches how ABC offer BPR useful supports.
出处
《重庆大学学报（社会科学版）》
2006年第2期53-57,共5页
Journal of Chongqing University(Social Science Edition)
关键词
作业成本法
业务流程再造
作业
成本
Activity-Based Costing
Business Process Reengineering
activity
cost
