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作业概念的提出使人们对成本控制有了新的认识。作业是构成企业价值链的基本单元,通过作业成本的核算和分析,可以识别不增值作业和无效作业,无疑为作业的优化和业务流程的再造提供了极为重要的决策信息,同时,也使得企业的成本控制从拘泥于生产环节扩大到企业业务流程的各个环节。那么,如何结合作业、流程再造、价值链、价值创造等核心概念,进一步加强成本控制呢?本文基于作业的视角分析了作业对成本的影响,以及如何通过作业的识别、核算、分析与改进优化作业链,降低成本,以保持企业的成本竞争优势和持续获利能力。
The concept of operation made people have a new understanding of cost control. Assignment is the basic unit of the enterprise value chain. Through the calculation and analysis of the operating costs, non-value-added and invalid operations can be identified, which undoubtedly provides extremely important decision-making information for the optimization of operations and the reconstruction of business processes. At the same time, The cost control from the rigidly adhere to the production link expanded to all aspects of business processes. So, how to combine the core concepts of operation, process reengineering, value chain and value creation to further strengthen cost control? This paper analyzes the impact of operation on cost based on the operation perspective and how to identify, calculate, analyze and improve optimization Operation chain, reduce costs, in order to maintain the cost competitiveness of enterprises and sustained profitability.