| 基于作业成本的服装企业业务过程分析方法 |
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| 引用本文： | 吴涛.基于作业成本的服装企业业务过程分析方法[J].西北纺织工学院学报,2012(4):484-489. |
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| 作者姓名： | 吴涛 |
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| 作者单位： | 西安工程大学计算机科学学院,陕西西安710048 |
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| 摘 要： | 提出基于作业成本的业务过程分析模型.以服装企业为例,分析了成衣生产流程.探讨从业务过程分析模型以及业务流程模型导出资源层次结构的方法.给出了作业成本的计算方法,利用其数据表完成作业成本计算.
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| 关 键 词： | 服装企业 业务过程 业务过程分析 |
The method of apparel manufactures business process analysis based on activity-based costing |
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| WU Tao.The method of apparel manufactures business process analysis based on activity-based costing[J].Journal of Northwest Institute of Textile Science and Technology,2012(4):484-489. |
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| Authors: | WU Tao |
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| Affiliation: | WU Tao(School of Computer Science,Xi′an Polytechnic University,Xi′an 710048,China) |
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| Abstract: | The business process analysis model is provided based on the operating costs.By analyzing garment enterprises,the production process is analysed.The method for export operating costs,operating and resource hierarchy from business process analysis model and business process model is also mentioned.The method of calculating operating costs is concluded,the activity-based costing is completed by using operating cost table. |
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| Keywords: | garment enterprises activity-based costing business process analysis |
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