| 业务流程再造中流程成本分析模型研究 |
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| 引用本文： | 刘飚,蔡淑琴,付红桥,彭志伟. 业务流程再造中流程成本分析模型研究[J]. 华中科技大学学报(自然科学版), 2003, 31(12): 63-65 |
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| 作者姓名： | 刘飚 蔡淑琴 付红桥 彭志伟 |
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| 作者单位： | 华中科技大学管理学院 |
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| 基金项目： | 国家自然科学基金资助项目 ( 70 2 71 0 3 0 ) |
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| 摘 要： | 根据作业成本法提出了更为实用的流程成本分析方法和模型，运用该模型可以指导企业进行流程成本分析，为企业再造提供更加详细、精确和动态的流程成本信息．研究结果表明，进行充分的业务流程成本分析，可以减少再造的盲目性，降低实施BPR项目的风险．
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| 关 键 词： | 业务流程再造 作业成本法 成本分析 企业管理 |
| 文章编号： | 1671-4512(2003)12-0063-03 |
| 修稿时间： | 2003-05-09 |
The model for analyzing business process cost in BPR |
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| Liu Biao Cai Shuqin Fu Hongqiao Peng Zhiwei. The model for analyzing business process cost in BPR[J]. JOURNAL OF HUAZHONG UNIVERSITY OF SCIENCE AND TECHNOLOGY.NATURE SCIENCE, 2003, 31(12): 63-65 |
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| Authors: | Liu Biao Cai Shuqin Fu Hongqiao Peng Zhiwei |
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| Affiliation: | Liu Biao Cai Shuqin Fu Hongqiao Peng Zhiwei |
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| Abstract: | This paper put forward a practical method and model for business processes cost on the basis of activity-based costing (ABC). The model can guide the enterprise to analyze the processes cost, and offer more detailed, accurate, and dynamic processes costing information for the enterprise. It was shown that there was less blindness and risk on business process re-engineering after the analysis of business processes costing. |
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| Keywords: | BPR ABC cost analysis |
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