论文部分内容阅读
企业信息化离不开业务流程的优化。如果企业业务流程不能事先理顺、不能优化就盲目进行信息系统的开发,即便一些部门内部的流程可以运转起来,部门间的流程还是无法衔接的。流程优化是一个涉及面广、艰巨甚至是痛苦的过程。在这个过程中,企业必须以流程、机构等生产关系的变化去带动各项工作创新,这不是靠少数管理人员和IT人员的运作就可以实现的。 作业成本管理(ABCM)在此过程中发挥了重要的作用。 ABCM促进流程改革 作业成本管理(Activity-basedCosting Management)是基于作业成本法的一种全流程过程中的集中化管
Enterprise information is inseparable from the optimization of business processes. If the business process can not be streamlined in advance, can not optimize the blind development of information systems, even if some departments within the process can be up and running, inter-departmental processes are still unable to convergence. Process optimization is a process involving a wide range, arduous and even painful. In this process, the enterprise must take the change of the production processes such as the process and the organization to drive the innovation of various work, which can not be achieved by the operation of a few managerial personnel and IT personnel. Activity-based cost management (ABCM) has played an important role in this process. ABCM to promote process reform Activity-based Costing Management (Activity-basedCostingManagement) is based on the ABC method of a centralized process of centralized management