虚拟企业运行过程中基于ABC的成本控制方法

摘要

从能力平衡的角度对虚拟企业运行中的资源利用进行调控，主要解决了机遇需求与资 源供给方面的平衡及各运行环节之间的均衡协调。而在虚拟企业还要对运行过程中成本、质 量、时间进行实时的控制，以保障和提高其产品或服务的竞争能力。引用会计学中的ABC分 析法，介绍了适合于虚拟企业自身的作业成本控制方法，并对其核心内容——作业分析和作 业重构进行了详细的阐述。%It mainly solves the equilibrium between the requirements of opportuni ty and the supplements of resources and that among the each operation process fr om the equilibrium of capacity in order to control the resource's using in proce ss of Virtual Enterprise's operation. However, it also should control the cost, quality and time in Virtual Enterprise's operation in order to assure and improv e competition of its products or service. Activity-based c o st control method suitable to Virtual Enterprise is introduced and it has a deta il describe to it s core contents, that is, activity-based analysis and activity-based reconstru ction, using ABC method of Accountings.