作　　者： ; ;

机构地区： 五邑大学

出　　处： 《合肥工业大学学报（社会科学版）》 2001年第2期11-14,共4页

摘　　要： 作业管理是应计算机技术的广泛推广和应用而产生的 ,基于作业的成本核算是作业管理的核心 ,它完全改变了传统的成本核算方法 ,使成本计量更加准确可靠 ;以作业成本为基础的企业生产经营全过程的作业管理 ,是管理观念的变革和社会发展的必然产物 ,有助于企业参与市场竞争 ,确立优势地位 ,有利于提高管理效率和企业营运效果 。 The activity based management is the offspring of wide application and uses of the computer technology. The activity based costing is the core of the activity based management, which changed the traditional method in cost accounting and made the cost accounting more precise and more reliable. The activity based management is based on activity based cost accounting and runs through the whole operation process of enterprise. It is the result of the reform of management concept and social development. It is helpful to enterprises to tone up competitive advantage,so as to strengthen the enterprise's competence of management and operation efficiencies.

关 键 词： 作业成本 作业管理 现代企业 成本核算 市场竞争 竞争优势 竞争能力

领　　域： [经济管理] [经济管理]