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北方电子设备公司成立于1994年。公司以设计、生产、销售复印机、打印机、扫描仪、投影仪以及各类电脑耗材为主,目前公司的固定客户有300多家。随着公司业务规模的扩大,公司管理层发现近几年来虽然产品的档次、质量等都有所提高,但是机器设备的利用率以及经济效益指标却达不到管理要求。于是公司从2004年起在产品定价、供应商和客户决策等战略上实行作业成本管理。实施几年来,公司的经济效益有了较明显的提高。
Northern electronic equipment company was established in 1994. Companies to design, production and sales of copiers, printers, scanners, projectors and various types of computer supplies the main, the company has more than 300 fixed customers. With the expansion of the company’s business scale, the management of the company found that although the quality and grade of the products have all improved in recent years, the utilization rate of machinery and equipment as well as the index of economic benefits have not met the management requirements. So the company since 2004 in the product pricing, supplier and customer decision-making strategies such as the implementation of operating cost management. The implementation of the past few years, the company’s economic benefits have been significantly improved.