Research On Activity-based Management Under Enterprise

How to implement activity-based management under of Chinese enterprises has been a new topic in enterprise management of China, especially those enterprises in face of domestic and overseas market of fierce competition and changeable situation. Along with the improvement of enterprise informationization level, activity-based management has become more and more indispensable and feasible, therefore this article is to research the activity-based management based on Haier pattern.The research is based on three key elements of activity-based management thought (①Business process reengineering, ②Consistency of coordination and responsibility, ③Continuous improvement) in combination of successful experience achieved during Chinese enterprise informationization. Firstly, basic conception of activity-based management has been clarified through analysis of enterprise informationization and business process reengineering based on three main lines TCI (time-cost-innovation) in Haier pattern, therefore business process reengineering must centre on operation. The article has put forward a three-step scheme accordingly.Secondly, it has found the crux of success through analysis of Haier pattern — continuous improvement, which is the core value of activity-based management and share the same view. However, if continuous improvement becomes a long-term effective behaviour pattern, it is necessary to systemize the way, namely introduce continuous improvement thought into enterprise business process for process value analysis. For this, the article has put forward a basic program for performing process value analysis. Finally, based on the previous two topics, the paper has made a preliminary study to improvement of cost management pattern for Chinese enterprises, put forward cost liability flow management pattern based the "operation" of Haier pattern as a brand new view and analysed its basic condition.In a word, this article has been basing on activity-based management as its main line. After preliminary study to the above mentioned three topics centring on activity-based management, you can find that the above three tops are highly associated to each other. The business process reengineering is the premise. Only when business process reengineering is successful can process value analysis be genuinely put into practice and achieve continuous improvement of enterprises while the relation between continuous improvement and business process reengineering is "quantitative change—qualitative change—quantitative change". In addition, only when business process reengineering is successful can cost responsibility flow management be truly implemented while cost responsibility flow management is end-result and objective of strategic thought of business process reengineering. Therefore, only the...