【摘要】 首先,引入了知识增加值概念,介绍了运用知识增加值评价业务流程质量的三种方法及其步骤。其次,为了更深刻地理解知识增加值,通过一个案例来说明知识增加值的核算步骤,并且与传统的作业成本分析法进行比较。最后,指出了知识增加值在实际应用过程中可能碰到的问题。但是,可以确信,随着知识经济的发展,知识增加值这种新的方法是会得到更为广泛的应用。更多还原

【Abstract】 In this paper, we introduce the concept of Knowledge Value Added and three approaches of evaluating business process by KVA firstly. Then we present the steps of KVA measurement and give a comparation between KVA and ABC by a case study in order to deeply understand KVA. Finally the author points out that we may meet lots of difficulties in the application of KVA, but we are confident that KVA will still be used widely at the age of knowledge economy .更多还原