| 略论企业作业管理之作业成本管理 |
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| 引用本文： | 向芬,钱燕霞.略论企业作业管理之作业成本管理[J].荆州师范学院学报,2007,30(6):87-90. |
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| 作者姓名： | 向芬 钱燕霞 |
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| 作者单位： | [1]江汉油田分公司油建工程公司,湖北潜江433123 [2]长江大学政法学院,湖北荆州434023 |
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| 摘 要： | 作业成本管理的核心是作业成本分析，作业成本分析的主要目的是通过分析找出降低成本的关键点。作业成本管理通常用作业消除、作业选择、作业减低、作业分享等方式降低成本。作业成本管理的主要目标：一是尽量通过作业价值目标为顾客提供更多的价值，二是从为顾客提供的价值中获得更多的利润。
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| 关 键 词： | 企业 作业 作业管理 作业成本管理 作业分析 作业成本分析 |
| 文章编号： | 1673-1395（2007）06-0087-04 |
| 收稿时间： | 2007-10-18 |
Management of Operational Cost of Enterprise Operational Management |
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| XIANG Fen, QIAN Yan-xia.Management of Operational Cost of Enterprise Operational Management[J].Journal of Jingzhou Teachers College,2007,30(6):87-90. |
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| Authors: | XIANG Fen QIAN Yan-xia |
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| Abstract: | Focus on operational management was analysis on operational cost, it the main purpose of it was to determine the key points of cost reduction by analysis. The cost reduction was carried out through operation elimination, operation selection, operation reduction and operation sharing. The major management targets include providing more values for the customers as many as possible through operational value target, and obtaining more profits from the value supplied by the customers. |
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| Keywords: | enterprise operation operational management operational cost management operation analysis operationalcost analysis |
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