The Application Study Of Activity-Based Costing In Business Process Reengineering

It is to be current popular new management thought that activity-based costing and Business Process Reengineering. 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 Process Reengineering, 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 liugong buying 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 liugong buying process.Thirdly, using the business process cost calculating module to be calculated from activity-based costing should calculate task cost', activity cost and business process cost combing liugong buying process reengineering example ,and then evaluating the effect business process reengineer from cost angle.Finally the paper have analyzed the difficulty of utilizing activity-based costing in Business Process Reengineering, major concentration in:l) the theory of business process Reengineering have not ripened , 2) activity-based costing have not gotten really understand and attention from practice and enterprise high-rise manager, 3)activity-based costing get query in reality utilizing, 4) enterprises have not established perfect statistical system, 5) internal employee exist resist phychology, then have put forward the difficulty countermeasure of 4 aspects, they is: one is high-grade management level must directly lead process reengineering, two is the statistical systemof cost driver should be established, third is reinforcing employee's participation and train, four is reinforcing cooperation with the management consulting company of special field.