The Research Of BPR Methods Based On Activity-based Costing Management

Business Process Re-engineering (BPR) is an important issue in the modern enterprises. Because of integration of the world economy, the diversification of buyer's requirements and science and technology improvement, the business environment and management environment of companies have been deeply changed, and the traditional management pattern has been austerely challenged. Only initialing innovation can the company survive and develop. So BPR has received much attention because of it's ideas of innovating, focusing on customers and reengineering processes.Although BPR is extremely advanced management theory, its success rate is low in practice. The main reason is short of a reasonable and effective ways to make reengineering scheme. This paper have first introduced the related concept and feature of activity-based costing and Business Process Reengineering, have discussed the theoretical foundation of combining application of activity-based costing and Business Process Reengineering, the combination foundation of them is: one is two belong to "the project that faces process"; 2 is the pursuing concept of two is "eliminate waste and increase customer value"; 3 is "IT utilize" is necessary condition of activity-based costing and Business Process Reengineering; 4 is "cost management scope enlarge" is the inevitable result of activity-based costing and Business ProcessReengineering, then have elaborated the utilization and its meaning which activity-based costing using in Business Process Reengineering.Secondly, activity-based costing management application to Business Process Reengineering, from two angles of judging the increment of activity and analyzing cost driver to carry out activity analysis, such as judge value-added activity and no value-added activity according value, seek the reason that cost occurs and reflect enterprise activity deeply; then combining process reengineering example analyze process and activity with activity-based costing management thought, from the angle of eliminating no value-added activity, easing necessary activity and optimization business process reengineer process.This article through to the service flow work analysis, from the economic, the management study, the system theory angle research cost of operation law the center...