随着高新技术的蓬勃发展及其在生产领域的广泛应用,企业从原来的大批量生产转向小批量的弹性制造系统(FMS),从而导致了企业生产组织的重大变革。为了适应这一逐渐变革,企业管理的观念和方法也在不断更新。20世纪70年代以来,一种以“作业”(Activity)为核心的现代企业管理方式即 With the rapid development of high-tech and its extensive application in the field of production, the enterprises have shifted from the original mass-production to the small-batch flexible manufacturing system (FMS), which led to major changes in the production organization of enterprises. In order to adapt to this gradual change, the concept of enterprise management and methods are constantly updated. Since the 1970s, a kind of modern enterprise management mode with “Activity” as its core