关于实施作业管理的战略思考

从现代市场经济下对企业的分析为切入点,认为实施作业管理是社会资源配置的纵深发展,是一项战略。其战略包括相互关联的三个方面。第一,作业管理应从单个企业角度管理价值链的各个组成环节,发展到突破企业边界实施流程再造,谋求价值链优化。第二,重视时间资源,管理对顾客的响应时间。上述两方面相互促进,共同着眼于塑造和提高企业核心竞争力。第三,遵循上述思路,发展横向会计和完善会计系统,才能服务于作业管理,配合资源合理流动与优化配置。

Strategic Thinking on Activity-Based Management

Based on the knowledge of corporation in the modern market economy,this article has the opinion that activity-based management should be treated as strategy. And three parts will be included. First, value chain ,which is composed of activities should be managed beyond the corporate line and corporate reengineering is a helpful attempt. Second, ABM should emphasize the time sources and manage the customer-response time. The two aspects interact and both pursue the goal for the attainment of core competence. Last, developing horizontal accounting can facilitate the process of ABM and as a result enforce the accounting system.