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企业要成功地实施经营过程重构 (BPR) ,必须有一套明确的评价指标来检验重构前后的变化。论文采用基于活动的成本计算方法 (ABC)来提供可靠的成本数据 ,用一个一般性制造企业的例子 ,阐述了应用 ABC方法过程中具体的数据收集、分配、及计算过程。说明了组织单元成本到各生产部门的分配 ,和按成本动因到制造费用的分配 ,给出了比较客观准确的成本核算。核算结果显示了 ABC法比传统会计算法的明显优越性 ,对于有效地进行经营过程的重新设计提供了依据。
Enterprises to successfully implement the Business Process Reengineering (BPR), there must be a clear set of evaluation indicators to test the changes before and after reconstruction. The paper uses cost-based activity-based costing (ABC) to provide reliable cost data. Using a generic manufacturing example, the paper illustrates the specific data collection, allocation, and calculation processes involved in the ABC method. It shows the allocation of organizational unit cost to each production department and the allocation of cost driver to manufacturing expense, and gives more objective and accurate cost accounting. The result of the calculation shows that the ABC method is obviously superior to the traditional accounting method and provides the basis for the effective reengineering of the business process.