Consumer Electronics Products Import Business Process Reengineering Study

Activity-based costing (ABC) and Business Process Reengineering (BPR) has been accepted as new management thoughts. And they are used in this paper to optimize the product process by means of decreasing time and costs.Firstly, Concepts of ABC and BPR are given. And the application methods of ABC and BRP also are discussed.Secondly, the author analyzes the current product process and constructs the IDEF model of product process using ABC and critical path method (CPM). In order to find out the non-increment activities and critical event in the product process the author estimates the increment activities and costs of activities, while optimizes and reengineers the product process.Finally, as an example, the ABC and CPM methods have been applied into the product process optimization of A company. And it has been got anticipative effects in the company. The author calculates the costs using ABC method and makes certain critical event in the product process by means of CPM method; also the author redesigns the product process based on the BRP. The new product process has been approved to decrease efficiently the time and costs.It has been approved that the methods (ABC align with BPR) are correct and effective ways to reengineer the product process. The new product process has dramatically decreased the product time and costs. Otherwise, the optimization of the product process is a continuous course, according with the PDCA concept.