資源描述：
《采用作業(yè)成本法進(jìn)行面向方面的分析與設(shè)計(jì)【外文翻譯】》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在行業(yè)資料-天天文庫(kù)。
1、外文翻譯原文：ASPECT-ORIENTEDANALYSISANDDESIGNUSINGACTIVITYBASEDCOSTING1.INTRODUCTIONInbusiness,reducingandcontrollingthecostsofbusinessactivitieshasmanagement’sattention.Therealcostsofbusinessactivitiesaspartofabusinessprocesstosupportthecustomerareoftenhighert
2、hanthebudget,andthereareofteninsuf?cientpossibilitiesforcontrol.Togetabetterunderstandingofthecostsofbusinessactivities,anorganizationmayapplyActivity-BasedCosting(ABC)todeterminepricesofproductsandservices.ThereexistsalotofliteratureaboutActivity-BasedCo
3、sting,e.g.GladandBecker(1997).Activity-BasedManagement(ABM)usesABCtocollectdataaboutcosts.Hixon(1995)de?nesABMasfollows:“Activity-basedmanagementisthemanagementandcontrolofenterpriseperformanceusingactivity-basedinformationastheprimarymeansofdecisionsuppo
4、rt”.Hammeretal.(1993)de?neBPRasfollows:“Re-engineeringisthefundamentalrethinkingofbusinessprocessestoachievedramaticimprovementsincritical,contemporarymeasuresofperformance,suchascost,quality,serviceandspeed”.Achievinglowercostsbyrethinkingbusinessprocess
5、esandbusinessactivitiesisamaingoalofsuchapproaches.ABCandABMmayplayanimportantroleinthisrethinkingprocess,i.e.analyzinganddesigningbusinessprocessesandactivities.Differentaspectsofanalyzinganddesigninganobjectsystemlikeabusinessprocesswillbedealtwithinthi
6、spaper.VanSlootenandBrinkkemper(1993)de?neanobjectsystemasfollows:“...thepartofreality,oruniverseofdiscourse,consideredasproblemarea...”,anddistinguishthefollowingimportantaspectsoftheanalysisanddesignprocess:problem,organization,process,information,andbe
7、havior.Theproblem-orientedaspectusesmethods,techniques,andtoolstoarticulateandsolvetheproblemsoftheobjectsystem;e.g.ISACanalysisofchange(Lundeberg,1982)isagoodexamplesupportingthisaspect.Theorganization-orientedaspectusesmethods,techniques,andtoolstospeci
8、fytheorganizationalstructureandculturetosupporttheproblem-solvingaspect;e.g.organizationchartsandresponsibilitymatricesmaybeappliedtomodelthestructuralaspects.Process-orientedmethodsstructuretheprocessesandfunctions
