摘要
基于活动的管理 (ABM)是目前国际上较为先进的管理方法 ,其科学性和可行性得到认同。然而 ,如何实施仍然是亟待解决的问题。本文给出了寻找改进的机会、寻找根本的原因、寻找可行方案、执行最佳方案和监控实施的结果等实施ABM的实施步骤。
Activity Based Management(ABM) is an advanced management method today and its scientific nature and feasibility has been identified. However, how to use ABM is still a problem to be solved. This paper introduces the steps to achieve ABM, including identifying improvement opportunities, root causes, and possible solutions, implementing optimum solutions and monitoring the result of improvement.
出处
《工业工程与管理》
2001年第6期36-38,共3页
Industrial Engineering and Management
基金
国家自然科学基金资助项目 ( 5 9990 470 -4 )
西安市科委软科学基金项目
关键词
企业管理
ABM
企业活动
成本控制
activity based management(ABM)
management
implementation
