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《Industrial Engineering and Management》 2004-02
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The Application of Activity Based Costing (ABC) Method in BPR

CHEN Min, YI Shu-ping, FAN Wei, LIU Chang-wei, OU-YANG Zhi-hua (College of Mechanical Engineering, Chongqing Univ., Chongqing 400044, China)  
The activity based costing (ABC) method is used to solve the problems, which presently existed in business processes. Approach for the analysis of activities in business processes and their driver types is stressing on products value-adding. A new method based on ABC for business process reengineering (BPR) has been brought forward instead of strictly following the ABC. With the case study, the business processes of logistics, such as purchase, distribution and inventory processes are reengineered by using the ABC method. It proved the effect in simplifying business processes, improving the operation efficiency and reducing the cost of business processes. The case study may provide reference for the enterprises to carry out BPR.
【CateGory Index】： F272
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