The Business Process Reengineering under the Framework of ABCM
ABCM(Activity-Based Cost Management) and business process reengineering are both the popular new management thoughts.Business process reengineering is the centre of the modern enterprise management innovation and it is one of the hotspots in the modern management theory.The theory of ABCM is a scientific and general idea in the cost optimization,which is a scientific management method proved by the management practice in enterprises.Firstly,this paper keeps business process reengineering under the framework of ABCM.Secondly,it analyses the theoretical basis which combines business process reengineering with ABCM.Thirdly,it designs the procedure and the method used in the analysis of business process,the designing of process and the reengineering of the process based on ABCM idea.Finally,the paper presents the implementation strategy of business process reengineering under the framework of ABCM.In this paper,the presentation of the theory and method based on the analysis and reengineering of the activity chain is a new exploration in the modern business process reengineering theory,and the theory is instructive to the management innovation in Chinese enterprises.
Business process reengineering ABCM Activity chain
YANG Yi ZHOU Haijun
School of Management,Wuhan University of Technology,P.R.China,430070 Accounting Department,JiangXi College of Foreign Studies,P.R.China,330029
国际会议
2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)
河南焦作
英文
1554-1560
2007-08-20（万方平台首次上网日期，不代表论文的发表时间）