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作业成本管理(ABM)最早在二十世界八十年代被研究并应用,是一种以服务顾客为主旨,实现分解作业的管理模式,可以根据企业需求决定企业总消耗量,然后不断提升企业管理质量和水平,增加企业效益,实现生产方式和作业的协调发展。作业成本管理模式是一种将作业成本作为管理对象的成本控制方法,研究的核心内容是作业实际完成情况和作业完成耗费的资源情况,对成本意识的增加具有很大作用,而且可以帮助企业内部管理人员随时随地的了解企业成本的变化和产生状况,制定适合企业发展的管理模式,加强企业成本有效控制。本文主要从作业成本管理模式的优点、内容和管理模式等方面进行分析,希望可以给企业管理及发展提供参考。
ABC was first researched and applied in the 1980s. It is a management model that focuses on customer service and enables decomposition. It can determine the total consumption of enterprises according to the needs of the enterprises, and then continuously improve the management of the enterprises Quality and level, increase business efficiency, to achieve the coordinated development of production methods and operations. ABC is a cost control method that takes ABC as the management object. The core of the study is the actual completion of the assignment and the resources consumed by the assignment. It has a great effect on the increase of cost awareness and can help the internal Managers understand the changes and the emergence of business costs anytime, anywhere to develop a management model suitable for the development of enterprises, and strengthen the effective control of business costs. This article mainly analyzes the advantages, contents and management modes of ABC, hoping to provide references for the management and development of enterprises.