摘要
从能力平衡的角度对虚拟企业运行中的资源利用进行调控 ,主要解决了机遇需求与资源供给方面的平衡及各运行环节之间的均衡协调。而在虚拟企业还要对运行过程中成本、质量、时间进行实时的控制 ,以保障和提高其产品或服务的竞争能力。引用会计学中的ABC分析法 ,介绍了适合于虚拟企业自身的作业成本控制方法 。
It mainly solves the equilibrium between the requirements of opportunity and the supplements of resources and that among the each operation process from the equilibrium of capacity in order to control the resource's using in process of Virtual Enterprise's operation. However, it also should control the cost, quality and time in Virtual Enterprise's operation in order to assure and improve competition of its products or service. Activity based cost control method suitable to Virtual Enterprise is introduced and it has a detail describe to its core contents, that is, activity based analysis and activity based reconstruction, using ABC method of Accountings.
出处
《高技术通讯》
EI
CAS
CSCD
2001年第1期66-68,共3页
Chinese High Technology Letters
基金
863计划资助项目!(86 3 5 11 98440 0 6 )
关键词
虚拟企业
成本控制
作业成本计算法
资源利用
Virtual enterprise, Cost control, Activity based costing, Activity based analysis, Activity based reconstructi
