【摘要】 过程价值分析(PVA)是指通过将生产过程中的资源消耗和成本产生的根本原因联系起来以降低成本和改进过程的方法论。通过分析传统的ABC(作业成本法)的缺陷,引出可以克服ABC缺陷的一种新的成本分析法(PVA法)。本文主要阐述了PVA是怎样改进ABC法的,同时举出一个PVA与ABC整合的例子,从具体数据出发解释了PVA的具体运作方法以及它与ABC的整合过程。文末给出了整合PVA与ABC的其他益处。更多还原

【Abstract】 Process value analysis (PVA) is a method for reducing costs and improving processes by identifying the resource consumption within a process and the underlying cost. It gets a new cost analysis method (PVA) through analyzing the shortcomings of current ABC methodologies. It mainly explains how PVA improves ABC. In the main time, it takes out an example of the linkage between PVA and ABC. This example describes the operation of PVA and the course of the integration of PVA and ABC. This article gives the other benefits of linking PVA/ABC at the end of it.更多还原