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《Journal of East China Shipbuilding Institute》 2005-04
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Problem in the Application of ABC to BPR

ZOU Xiao-lei, ZHANG Jin-gui School of Economics and Management ,Jiangsu University of Science and Technology, Zhenjiang Jiangsu 212003,China  
In the application of ABC to BPR, there is a misunderstanding that elimination of activity means elimination of its cost. The paper analyzes the nature of the problem based on variable cost method and discusses the cause in terms of the internal mechanism of activity cost. It suggests that the problem of efficient use of resources should be resolved by an all-round analysis of activity in the proccss of business reengineering.
【CateGory Index】: F275.3
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【Citations】
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【Co-citations】
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1 SUN Jing-ping(Dongbei University of Finance & Economics,Dalian 116025,China);Research on the Core Competence of the Corporation in Terms of Value Chain Management[J];Journal of Anhui Radio & TV University;2006-01
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1 Jin Minli Wang Yuanhua (Shenyang Economic and Management College, Institute of Technology 110016);Research of Problems in the Implementation of ERP Management in our Country's Enterprises[A];[C];2004
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