| 作业分解在业务流程分析和改进中的应用 |
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| 引用本文： | 邹小磊 张金贵. 作业分解在业务流程分析和改进中的应用[J]. 企业技术开发, 2005, 24(11): 75-76,92 |
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| 作者姓名： | 邹小磊 张金贵 |
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| 作者单位： | 江苏科技大学经济管理学院,江苏镇江212003 |
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| 摘 要： | 文章通过分析作业成本法与企业业务流程重组的内在联系,探讨了在基于ABC进行BPR时,引入作业分解的方法,并深入到作业内部,提出了作业分解的步骤,介绍了IDEF0和IDEF3在作业分解时的不同运用。
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| 关 键 词： | 作业成本 作业分解 企业业务流程重组 |
| 文章编号： | 1006-8937（2005）11-0075-02 |
| 收稿时间： | 2005-07-13 |
| 修稿时间： | 2005-07-13 |
The use of activity decomposing in process analyzing and ameliorating |
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| ZOU Xiao-lei,ZHANG Jin-gui. The use of activity decomposing in process analyzing and ameliorating[J]. Technological Development of Enterprise, 2005, 24(11): 75-76,92 |
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| Authors: | ZOU Xiao-lei ZHANG Jin-gui |
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| Abstract: | By analyzing the internal relation between activity based costing and business process reengineering, discuss when BPR is carried out based on ABC, introduce the method of activity ecomposing, embedding in the inside of activity, and propose the procedure of activity decomposing. In addition, introduce different uses of IDEF0 and IDEF3 when activities are decomposed. |
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| Keywords: | activity based costing activity decomposing business process reengineering |
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