论文部分内容阅读
本文对作业成本法(ABC)及作业管理(ABM)进行了介绍和分析。探讨了作为现代企业新型管理的工具,作业成本计算法和作业管理在企业生产决策、公司绩效管理中的应用。文章针对目前国内ABC法应用还不多、大多只单单用来进行成本核算的现状,试图把ABC/ABM真正当作一个管理者有力的管理决策工具来帮助企业实现自己的战略目标,为中国企业展示出了一些ABC/ABM更广阔的前景。
This article introduces ABC ABC and Job Management (ABM). As a new type of modern enterprise management tools, operating cost calculation and operation management in the production of enterprise decision-making, corporate performance management applications. This article aims at the current application of the ABC method in our country, but it is only used for cost accounting. It tries to make ABC / ABM a powerful management decision-making tool to help enterprises achieve their own strategic goals. For Chinese enterprises Some ABC / ABM shows a broader perspective.