一种衡量作业效率与效果的作业价值乘数指标  

Using Activity Value Multiplier to Measure the Efficiency and Effectiveness of Activities

作　　者：汪方军[1] 常华[1] 曹建安[1] 

机构地区：[1]西安交通大学管理学院,西安710049

出　　处：《管理科学》2008年第3期24-30,共7页Journal of Management Science

基　　金：国家自然科学基金(70471038)

摘　　要：国内外企业界用作业成本法实施作业成本管理时经常只关注作业消耗的成本,而忽视作业创造的价值,针对这一问题采用乘数分析法,定义作业价值乘数指标,通过量化作业成本与市场价值间的关系来衡量不同作业的执行效率和运行效果;结合中国某制造企业进行研究,探索性地分析了针对作业价值乘数一级指标、二级作业执行效率指标和二级作业运行效果指标的评价方法。研究结果表明,作业价值乘数指标解释了企业价值创造与资源成本消耗之间的关系,能消除成本-价值鸿沟;管理人员可以根据作业执行效率指标和作业运行效果指标进一步寻求企业持续经营的路径。Activity-Based Costing and Activity-Based Costing Management have been used extensively in the manufacturing corporations all over the world, but most of the theoretical research and practical application have still focused on activity cost control, and less on the relationship between activities and value creation. In order to evaluate the contribution of activities on value creation in the value chain, this paper defined Activity Value Multiplier, which could measure the efficiency and effectiveness of activities. With a case in a local manufacturing corporation, this paper uses field study to exploratory analyze the first-class measurement Activity Value Multiplier and second-class measurement activity efficiency and activity effectiveness. The paper finds that, Activity Value Multiplier measure can explain the relationship between value creation and resource consumption, eliminate the cost-value gap, management can make great continuous improvement base on activity efficiency and activity effectiveness.

关 键 词：价值链 作业 作业成本管理 乘数 

分 类 号：F275.3[经济管理—企业管理]