Managing Value-Based Activity Flexibility on Integrated ERP

摘要

On the background of integrated ERP development, activity-value-flexibility management (AVFM) is defined. By using economic-value-added (EVA) and corporate value creation as the objective of AVFM, custom value deviating rate, capital cost deviating rate, cash-flow-out per purchase deviating rate and cash-flow-in per sell deviating rate are developed to be the key responding variates for AVFM, and they also decide the rational quantity range for AVFM tactics. Method for rational AVFM tactics solution could be got by means of redesigning activity information process on integrated ERP.