Abc reformed the division methods of manufacturing expenses . activity analysis can eliminate " non - value - added activity " as much as possible , improve " value - added activity " , optimize " activity chain " and " value chain " . and by enhancing the accuracy of cost information and the effectiveness of enterprises " decision - making , plan and control , abc can enforce the competing ability and earning ability of enterprises and make devotion to the value adding 作业成本法改革了制造费用的分配方法,通过作业分析,尽可能消除“不增值作业” ,改进“增值作业” ,优化“作业链”和“价值链” ,提高了成本信息的真实性和企业决策、计划、控制的科学性和有效性,最终达到提高企业的市场竞争能力和盈利能力,增加企业价值的目的。
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 其次在业务流程再造中运用作业管理思想,从判断作业的增值性和分析成本动因两个角度进行作业分析,以价值为增值性的判断依据判断增值作业和非增值,运用成本动因分析寻求成本发生的原因和深层次透视企业活动;然后结合柳工采购业务流程再造的实例运用作业管理思想分析流程和作业,从消除非增值作业,简化必要作业角度、优化业务流程的角度再造柳工采购业务流程。
That is , production process of the human - machine system was perfected , and high efficiency and economic object was realized through research about present stuff flow , plane layout of workplace , human - machine operation program , action analysis , staff configuration and task measurement . secondly , the human - machine system , which was made up of operator and ipc , was designed and its technical system was researched and developed . crt ' s human - machine information management system was designed using language visual foxpro 6 . 0 本文从人机工程学角度出发,深入分析了人机系统理论知识及其设计模型,首先进行了加工中心人机系统作业分析及改善,即通过对现有的物料型流程程序、车间平面布置、人机操作程序、动作分析、人员配置及作业测定的调研,完善此人机系统生产过程,实现了此人机系统的高效、经济目标;其次进行了人和工控机组成的人机系统分析设计,并对此系统中的技术系统( crt显示界面)进行了研究与开发,利用面向对象技术的关系型数据库语言visualfoxpro6 . 0设计了crt人机信息管理系统。
作业: school assignment分析: analyse理性作业分析: rational task analysis作业分析系统: job analysis system工作分析, 作业分析, 工件分析: job analysis作业分析与开列清单: jab job analysis and billing作业分隔: job separation作业分结构: work breakdown structure作业分类: classification of job; job control产业分析: industry analysis工业分析: industrial analysis; proximate analysis; technical analysis矿业分析家: analysts煤工业分析: proximate analysis of coal企业分析: enterprise diagnosis商业分析师: business analyst商业分析员: business analyst行业分析: industry analyst营业分析: business analysis职业分析: job analysis; occupation analysis; occupational analysis职业分析家: occupational analyst低温作业分级: classification of works in cold environment定期作业分区: periodic block高处作业分级: classification of works at heights高温作业分级: classified standard of working in the hot environment冷水作业分级: classification of works in cold water