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作业成本管理(Activity-Based Costing Management, ABCM)是以提高客户价值、增加企业利润为目的,基于作业成本法的新型集中化管理方法。它通过对作业及作业成本的确认、计量,最终计算产品成本,同时将成本计算深入到作业层次,对企业所有作业活动追踪并动态反映,进行成本链分析,包括动因分析、作业分析等,为企业决策提供准确信息;指导企业有效地执行必要的作业,消除和精简不能创造价值的作业,从而达到降低成本,提高效率的目的。
Activity-Based Costing Management (ABCM) is a new centralized management method based on ABC in order to increase customer value and increase corporate profits. It calculates and finalizes the product cost through the confirmation and measurement of homework and homework cost, at the same time, the cost calculation goes deep into the homework level, tracing and dynamically reflecting all homework activities of the enterprise, and carries out cost chain analysis including motivation analysis and homework analysis. Enterprise decision-making to provide accurate information; to guide enterprises to effectively perform the necessary operations to eliminate and streamline the operation can not create value, so as to achieve the purpose of reducing costs and improve efficiency.