运用作业管理思想重构企业流程的实证研究  

Empirical Study of Business Process Reengineering Based on the Activity Based Management(ABM)

作　　者：林健[1] 张国刚[2] 

机构地区：[1]五邑大学,广东江门529020 [2]北京航空航天大学经济管理学院,292信箱北京100083

出　　处：《铁道科学与工程学报》2001年第4期41-46,共6页Journal of Railway Science and Engineering

基　　金：英国Sino BritishFellowshipTrust基金会资助

摘　　要：提出了从作业管理的角度进行企业流程重构的思想 .企业流程重构是对企业流程要素的重新调整 ,以获得较高的组织效率 .对基于作业管理的企业流程重构的类型、驱动因素、实施步骤进行了理论探讨 ,提出了一系列企业流程重构的作业管理业绩评价指标体系 ;通过实证分析 ,说明了实施作业管理的企业流程重构对于改善流程效率。Business Process Reengineering is to re adjust business process in order to improve enterprise efficiency.This paper proposes the idea of Business Process Reengineering based on the Activity based Management(ABM).It studies the type,driving factors and implementing steps of it and puts forward a set of targets about performance measurement.By empirical study,it also proves that corporate restructuring based on ABM is important to improve efficiency and performance in corporate.

关 键 词：作业管理 企业流程重构 实证研究 

分 类 号：F273[经济管理—企业管理]