节点文献
企业流程再造中的成本问题
The Cost Problem in BPR(Business Process Reengineering)
【摘要】 从成本的角度出发,讨论了流程再造过程中应该注意的成本问题,包括作业成本法的应用、生产流程再造中的成本、质量成本、再造失败的成本等。
【Abstract】 From the angle of the cost,this paper discusses on the cost problem needin g attention in the course of BPR,including the application of ABC(activity -based costing),the cost in the BPR,the cost of quali ty,and the cost of the failure of BPR,etc.
【关键词】 流程再造;
作业成本;
成本控制;
【Key words】 business process reengineering(BPR); activity -based costing(ABC); cost of control;
【Key words】 business process reengineering(BPR); activity -based costing(ABC); cost of control;
- 【文献出处】 科技情报开发与经济 ,Sci/tech Information Development & Economy , 编辑部邮箱 ,2005年04期
- 【分类号】F275
- 【被引频次】6
- 【下载频次】247