A Study on the Cost of the Business Process Account which based Activity-Based Costing Theory
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F275.3

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    Abstract:

    There is some essential relation that is activity between Activity-Based Costing(ABC) and Business Process Reengineering(BPR).This paper discusses the relation and applies the Activity-Based Costing to BPR,which build the process costing model,gives a pra

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张思复,蔺敏,张薇,方平.基于作业成本思想的业务流程成本计算研究[J].重庆大学学报社会科学版,2006,12(2):53~57

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  • Received:
  • Revised:January 20,2006
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