【作者】 方平；

【导师】 张思复；

【作者基本信息】 重庆大学 ， 工业工程， 2003， 硕士

【摘要】 作业成本法和业务流程再造均是都是当前流行的新型管理思想。本文首先介绍了作业成本法与业务流程再造的相关概念和特征，探讨了业务流程再造与作业成本法结合运用的理论基础，它们的结合基础为：一、两者都属于“面向流程的工程”；二、两者追求的理念是“消除浪费、增加客户价值”；三、“信息技术的运用”是企业流程再造和作业成本制度的必要条件；四、“成本管理范围的扩大”是企业流程再造和作业成本制度的必然结果，而后阐述了作业成本法在业务流程再造中的运用及其意义。 其次在业务流程再造中运用作业管理思想，从判断作业的增值性和分析成本动因两个角度进行作业分析，以价值为增值性的判断依据判断增值作业和非增值，运用成本动因分析寻求成本发生的原因和深层次透视企业活动；然后结合柳工采购业务流程再造的实例运用作业管理思想分析流程和作业，从消除非增值作业，简化必要作业角度、优化业务流程的角度再造柳工采购业务流程。 再次运用作业成本法推算出的业务流程成本计算模型，并应用该计算模型结合柳工采购业务流程再造的实例具体计算流程再造前后各采购任务成本、作业成本和业务流程成本，从成本角度评价企业业务流程再造的成效。 最后分析了业务流程再造中作业成本法运用的难点，它们主要集中在：一、业务流程再造理论尚未成熟、二、作业成本法尚未得到实务界和企业高层管理者的理解和重视、三、作业成本法在实际运用中受到质疑、四、企业尚未建立完善的统计体系、五、组织内部员工存在抵制心态，然后提出了四个方面的难点对策，它们为：一、是高级管理层必须直接领导流程再造、二、是建立完善的成本动因统计体系、三、是加强员工的参与和培训，四、是加强与专业的管理咨询公司合作。更多还原

【Abstract】 It is to be current popular new management thought that activity-based costing and Business Process Reengineering. this paper have first introduced the related concept and feature of activity-based costing and Business Process Reengineering, have discussed the theoretical foundation of combining application of activity-based costing and Business Process Reengineering, the combination foundation of them is: one is two belong to "the project that faces process"; 2 is the pursuing concept of two is "eliminate waste and increase customer value"; 3 is "IT utilize" is necessary condition of activity-based costing and Business Process Reengineering; 4 is "cost management scope enlarge" is the inevitable result of activity-based costing and Business Process Reengineering, then have elaborated the utilization and its meaning which activity-based costing using in Business Process Reengineering.Secondly, activity-based costing management application to Business Process Reengineering, from two angles of judging the increment of activity and analyzing cost driver to carry out activity analysis, such as judge value-added activity and no value-added activity according value, seek the reason that cost occurs and reflect enterprise activity deeply; then combining liugong buying process reengineering example analyze process and activity with activity-based costing management thought, from the angle of eliminating no value-added activity, easing necessary activity and optimization business process reengineer liugong buying process.Thirdly, using the business process cost calculating module to be calculated from activity-based costing should calculate task cost’, activity cost and business process cost combing liugong buying process reengineering example ,and then evaluating the effect business process reengineer from cost angle.Finally the paper have analyzed the difficulty of utilizing activity-based costing in Business Process Reengineering, major concentration in:l) the theory of business process Reengineering have not ripened , 2) activity-based costing have not gotten really understand and attention from practice and enterprise high-rise manager, 3)activity-based costing get query in reality utilizing, 4) enterprises have not established perfect statistical system, 5) internal employee exist resist phychology, then have put forward the difficulty countermeasure of 4 aspects, they is: one is high-grade management level must directly lead process reengineering, two is the statistical systemof cost driver should be established, third is reinforcing employee’s participation and train, four is reinforcing cooperation with the management consulting company of special field.更多还原