业务流程再造中作业成本法的应用研究
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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。
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 system
of 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.
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。
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 system
of 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.
引文
[1] Andrea Drake, Susan F Haka, Sue P Ravenscroft. An ABC simulation focusing on incentives and innovation. Issues in accounting education, Aug 2001
[2] Robert J Vokurka, Rhonda R Lummus. At what overhead level does activity-based costing pay off. Production and inventory management journal, First Quarter 2001
[3] Birendra Misbra, Lgot Vaysman. Cost-system choice and incentive-traditional vs. activity-based costing. Journal of Accounting Research, Dec 2001
[4] 胡奕明．ABC、ABM在我国的自发形成和发展．会计研究，2001(3)．33-38
[5] 欧佩玉、王平心．作业分析法及其在我国先进制造企业的应用．会计研究，2000(2)．46-51
[6] 朱云、陈工孟．作业成本法在香港应用的调查分析．会计研究，2000(8)．60-65
[7] 王平心、韩新民、靳庆鲁．作业成本计算、作业管理及其在我国应用的现实性．会计研究，1999(8)．37-40
[8] 王耕、王志庆、成进、高文庆、鲍方、干顿．战略成本管理在国有制造业企业中应用的探索——兼论作业成本法．会计研究，2000(9)．49-53
[9] 邓小龙．国有企业作业成本法与制造成本法应用之研究．企业经济，2001(2)．53-54
[10] 何成利、陈云．基于业务流程重建(BPR)的作业成本控制．中国软科学，1999(11)．62-64
[11] 李庆恒．作业成本法在我国应用的探讨．财会月刊，2001(16)．19-20
[12] 张国刚、林键．推行作业管理 改进成本核算．中南财经大学学报，2001(2)．110-113
[13] 杨梅．作业成本法对企业财务报告的冲击及在中国的应用．商业研究，1999(12)．31-33
[14] 高建民、陈富民、马力、季瑞、刘志博．企业资源计划中的成本经营问题．计算机集成制造系统-CIMS，2001(6)．61-64
[15] 成红、郑家祥．业务流程再造与IT技术的关系．电子科技大学学报社科版，2000(1)．69-72
[16] 王汉斌、孙渊源、李卉苹．企业信息系统建设中业务流程重组的研究．生产力研究，2000(6)．3-5。
[17] 饶艳超．从ERP实施的角度看企业业务流程重组的重要性．上海会计，2001(3)．44-45。
[18] 秦耕、白庆华、王伟翔、杨闵．ERP实施和渐进式BPR．上海企业，2001(7)．20-22。
[19] 郭东强．基于信息技术的BPR和ERP关系研究．当代财经，2000(6)．53-57。
[20] 陈云、龚田根、何成利、方明伦．业务流程重组的研究与实施．上海大学学报(自然科学版)，1999(8)．333-336。
[21] 苏慧文．海尔管理变革：市场链与业务流程再造．南开管理评论，2001(1)
[22] 张新力、闫岩、孙湘．企业流程再造与作业成本制度
[23] 张人千、魏法杰、夏国平、闪四清．企业业务流程再造中的作业成本分析．工业工
程2000(12)．15-19
[24] 胡峰．企业业务流程再造：理论、实践及启示。石家庄经济学院学报，2002(5)．346-349
[25] Robert C Kee. Evaluating the economics of short-and long-run production-related decisions. Journal of Managerial Issues, Summer 2001
[26] Joseph Crance, Harper A Roehm. SPC enhances ABC. Industrial Management, Nov/Dec 2001
[27] A.Gunasekaran, B.Nath. The role of information technology in business process reengineering. International journal of production economics, 1997 (50),91-104
[28] II Im, Omar A.EI Sawy, Alexander Hars. Competence and impact of tools for BPR. Information & Management, 1999(36), 301-311
[29] Martti Launonen, Pekka Kess. Team roles in business process re-engineering .International journal of production economics,2002(77),205-218
[30] K Altinkemer, A Chaturvedi, S Kondareddy.Business process reengineering and organizational performance: an exploration of issues. International journal of information management, 1998(6), 381-392
[31] Hammer M., Champy J. Reengineering the corporation :A manifesto for business revolution. harver business 1993
[32] 黄丽华，钱宇，薛华成．企业过程的定义及辨识方法，系统工程学报，1997，12(3)，70-78
[33] Markku Tinnila. Strategic perspective to business process redesign. Management Decision. 1995,33(3),25-34
[34] Markku Tinnila. Strategic perspective to business process redesign. Management Decision. 1995, 33(3),25-34
[35] Thomas Davenport ,James Short. The new industrial engineering: information technology and business process redesign, IEEE engineering management review,1998,26(3),46-60
[36] Thomas Davenport. Process innovation: reengineering work through information technology. Harvard business school press.1993
[37] 乔非，基于高级Petri例的BPR过程建模与仿真J，控制与决策，2001，16(2)，181-185
[38] 步磊、王云峰、熊立华，企业价值·价值链·业务流程，价值工程，2002(5)，14-16
[39] Norma Sutcliffe. Leadership behavior and business process reengineering(BPR) outcomes An empirical analysis of 30 BPR projects. Information & Management,1999(36),273-286
[40] 刘希宋、方跃、邵晓峰、贾静．作业成本法．北京：国防工业出版社，1999
[41] 石新武．论现代成本管理模式．北京：经济科学出版社，200
[42] 约翰·A．米勒、陈工孟、孙彦丛、王霞．作业管理实务．上海：人民出版社，2002
[43] 于富生．作业成本计算和控制．上海：立信会计出版社，2000
[44] 成红、郑家祥．业务流程再造与IT技术的关系．电子科技大学学报社科版，2000(1)，69-72
[45] 张友棠、张晓颖．BPR在成本控制系统中的应用研究．武汉工业大学学报，2000(8)，104-107
[46] 张新力、闫岩、孙湘．科技时代的孪生兄弟：企业流程再造与作业成本制度．辽宁财税，2000(4)，20-21
[47] 栾庆伟．成本管理新模式研究[学位论文]．大连理工大学，2001，1
[48] 王平心、于洪涛、张枫．作业成本法的产生及其新发展．西安交通大学学报(社会科学版)，2001(3)．30-34
[49] 胡飞虎、张涛，孙林岩：业务流程重组成功因素分析．工业工程，2000(9)．10-13
[50] 于增彪、赵晓冬、王竞达、刘桂英：流程观下的作业成本制度．新理财，2003(9)．14-27
[2] Robert J Vokurka, Rhonda R Lummus. At what overhead level does activity-based costing pay off. Production and inventory management journal, First Quarter 2001
[3] Birendra Misbra, Lgot Vaysman. Cost-system choice and incentive-traditional vs. activity-based costing. Journal of Accounting Research, Dec 2001
[4] 胡奕明．ABC、ABM在我国的自发形成和发展．会计研究，2001(3)．33-38
[5] 欧佩玉、王平心．作业分析法及其在我国先进制造企业的应用．会计研究，2000(2)．46-51
[6] 朱云、陈工孟．作业成本法在香港应用的调查分析．会计研究，2000(8)．60-65
[7] 王平心、韩新民、靳庆鲁．作业成本计算、作业管理及其在我国应用的现实性．会计研究，1999(8)．37-40
[8] 王耕、王志庆、成进、高文庆、鲍方、干顿．战略成本管理在国有制造业企业中应用的探索——兼论作业成本法．会计研究，2000(9)．49-53
[9] 邓小龙．国有企业作业成本法与制造成本法应用之研究．企业经济，2001(2)．53-54
[10] 何成利、陈云．基于业务流程重建(BPR)的作业成本控制．中国软科学，1999(11)．62-64
[11] 李庆恒．作业成本法在我国应用的探讨．财会月刊，2001(16)．19-20
[12] 张国刚、林键．推行作业管理 改进成本核算．中南财经大学学报，2001(2)．110-113
[13] 杨梅．作业成本法对企业财务报告的冲击及在中国的应用．商业研究，1999(12)．31-33
[14] 高建民、陈富民、马力、季瑞、刘志博．企业资源计划中的成本经营问题．计算机集成制造系统-CIMS，2001(6)．61-64
[15] 成红、郑家祥．业务流程再造与IT技术的关系．电子科技大学学报社科版，2000(1)．69-72
[16] 王汉斌、孙渊源、李卉苹．企业信息系统建设中业务流程重组的研究．生产力研究，2000(6)．3-5。
[17] 饶艳超．从ERP实施的角度看企业业务流程重组的重要性．上海会计，2001(3)．44-45。
[18] 秦耕、白庆华、王伟翔、杨闵．ERP实施和渐进式BPR．上海企业，2001(7)．20-22。
[19] 郭东强．基于信息技术的BPR和ERP关系研究．当代财经，2000(6)．53-57。
[20] 陈云、龚田根、何成利、方明伦．业务流程重组的研究与实施．上海大学学报(自然科学版)，1999(8)．333-336。
[21] 苏慧文．海尔管理变革：市场链与业务流程再造．南开管理评论，2001(1)
[22] 张新力、闫岩、孙湘．企业流程再造与作业成本制度
[23] 张人千、魏法杰、夏国平、闪四清．企业业务流程再造中的作业成本分析．工业工
程2000(12)．15-19
[24] 胡峰．企业业务流程再造：理论、实践及启示。石家庄经济学院学报，2002(5)．346-349
[25] Robert C Kee. Evaluating the economics of short-and long-run production-related decisions. Journal of Managerial Issues, Summer 2001
[26] Joseph Crance, Harper A Roehm. SPC enhances ABC. Industrial Management, Nov/Dec 2001
[27] A.Gunasekaran, B.Nath. The role of information technology in business process reengineering. International journal of production economics, 1997 (50),91-104
[28] II Im, Omar A.EI Sawy, Alexander Hars. Competence and impact of tools for BPR. Information & Management, 1999(36), 301-311
[29] Martti Launonen, Pekka Kess. Team roles in business process re-engineering .International journal of production economics,2002(77),205-218
[30] K Altinkemer, A Chaturvedi, S Kondareddy.Business process reengineering and organizational performance: an exploration of issues. International journal of information management, 1998(6), 381-392
[31] Hammer M., Champy J. Reengineering the corporation :A manifesto for business revolution. harver business 1993
[32] 黄丽华，钱宇，薛华成．企业过程的定义及辨识方法，系统工程学报，1997，12(3)，70-78
[33] Markku Tinnila. Strategic perspective to business process redesign. Management Decision. 1995,33(3),25-34
[34] Markku Tinnila. Strategic perspective to business process redesign. Management Decision. 1995, 33(3),25-34
[35] Thomas Davenport ,James Short. The new industrial engineering: information technology and business process redesign, IEEE engineering management review,1998,26(3),46-60
[36] Thomas Davenport. Process innovation: reengineering work through information technology. Harvard business school press.1993
[37] 乔非，基于高级Petri例的BPR过程建模与仿真J，控制与决策，2001，16(2)，181-185
[38] 步磊、王云峰、熊立华，企业价值·价值链·业务流程，价值工程，2002(5)，14-16
[39] Norma Sutcliffe. Leadership behavior and business process reengineering(BPR) outcomes An empirical analysis of 30 BPR projects. Information & Management,1999(36),273-286
[40] 刘希宋、方跃、邵晓峰、贾静．作业成本法．北京：国防工业出版社，1999
[41] 石新武．论现代成本管理模式．北京：经济科学出版社，200
[42] 约翰·A．米勒、陈工孟、孙彦丛、王霞．作业管理实务．上海：人民出版社，2002
[43] 于富生．作业成本计算和控制．上海：立信会计出版社，2000
[44] 成红、郑家祥．业务流程再造与IT技术的关系．电子科技大学学报社科版，2000(1)，69-72
[45] 张友棠、张晓颖．BPR在成本控制系统中的应用研究．武汉工业大学学报，2000(8)，104-107
[46] 张新力、闫岩、孙湘．科技时代的孪生兄弟：企业流程再造与作业成本制度．辽宁财税，2000(4)，20-21
[47] 栾庆伟．成本管理新模式研究[学位论文]．大连理工大学，2001，1
[48] 王平心、于洪涛、张枫．作业成本法的产生及其新发展．西安交通大学学报(社会科学版)，2001(3)．30-34
[49] 胡飞虎、张涛，孙林岩：业务流程重组成功因素分析．工业工程，2000(9)．10-13
[50] 于增彪、赵晓冬、王竞达、刘桂英：流程观下的作业成本制度．新理财，2003(9)．14-27