Activity-Based Costing Analysis in Business Process Reengineering
ZHANG Ren-qian
WEI Fa-jie
XIA Guo-ping
SHAN Si-qin
Abstract：There is some essential relation between Activity-Based Costing (ABC), Activity-Based Costing Management (ABCM) and Business Process Reengineering (BPR). This paper discusses the relation and researches which position, in BPR, the Activity-Based Costing analysis is used and how to use Activity-Based Costing analysis method to offer BPR useful information.
Keywords：Business Process Reengineering (BPR)Activity-Based Costing (ABC)Activity-Based Costing Management (ABCM)
Publication Date：2000-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：5( 15-19 )