求高手翻译英文,作业成本管理方面Activity-based management (ABM) is an approach to management in which process managers are given the responsibility and authority to continuously improve the planning and control of operations by focusing

求高手翻译英文,作业成本管理方面Activity-based management (ABM) is an approach to management in which process managers are given the responsibility and authority to continuously improve the planning and control of operations by focusing
求高手翻译英文,作业成本管理方面
Activity-based management (ABM) is an approach to management in which process managers are given the responsibility and authority to continuously improve the planning and control of operations by focusing on key operational activities. ABM strategically incorporates activity analysis, activity-based costing (ABC), activity based budgeting, life-cycle and target costing, process value analysis, and value-chain analysis. Enhanced effectiveness and efficiencies are expected for both revenue generation and cost in currences. Since the focus is on activities, improved cost management is achieved through better managing those activities that consume resources and drive costs. The focus for control is shifted away from the financial measurement of resources to activities that cause costs to be incurred.
As an overall framework, ABM relies on ABC information. ABC deals with the analysis and assignment of costs. In order to complete cost analyses, activities need to be identified and classified. An activity dictionary can be developed, listing and describing all activities within an organization, including information on each activity's location, performance measure(s), and key value-added and non-value-added attributes. (See "ABC/ABM Dictionary," which was used to help construct many of the definitions used in this entry.) ABC information is extremely helpful in the strategic analysis of areas such as process and plant layout redesign, pricing, customer values, sourcing, evaluation of competitive position, and product strategy.
Activity and Activity Analysis
An activity is a business task, or an aggregationof closely related purposeful actions, with clear beginning and ending points, that consumes resources and produces outputs. An activity could be a single task or a simple process. Resources are inputs, such as materials, labor, equipment, and other economic elements consumed by an activity in the production of an output. Outputs are products, services, and accompanying information flowing from an activity. In seeking continuous business improvement, an overall examination of variations in performances of key organizational activities and their causes is referred to as activity analysis. Performance is measured by a financial or nonfinancial indicator that is causally related to the performance (adding value to a product or service) of an activity and can be used to manage and improve the performance of that activity.

求高手翻译英文,作业成本管理方面Activity-based management (ABM) is an approach to management in which process managers are given the responsibility and authority to continuously improve the planning and control of operations by focusing
基于活动的管理(ABM) 是方法对处理经理由集中给责任和当局连续改进操作计划和控制于关键操作的活动的管理.ABM 战略地合并活动分析, 基于活动的花费(ABC), 活动基于的预算, 生命周期和目标花费, 处理价值分析, 和价值链子分析.改进的有效率和效率被期望为收支世代和费用在currences .因为焦点是在活动, 改善的费用管理达到通过更好处理消耗资源和驾驶费用的那些活动.焦点为控制被转移从资源的财政测量对导致费用被招致的活动.
作为一个整体框架, ABM 依靠ABC 信息.ABC 应付费用的分析和任务.为了完成成本分析, 活动需要被辨认和被分类.活动字典可能是被开发, 列出和描述所有活动在一个组织之内, 包括信息关于各活动的地点、表现measure(s), 和关键增值和非价值增加的属性.(参见"被使用帮助修建许多定义被使用在这个词条.) 的ABC/ABM 字典," ABC 信息是极端有用的在对区域的战略分析譬如过程和植物布局再设计, 定价, 顾客价值、竞争能力的源头、评估, 和产品战略.
活动和活动分析
活动是企业任务, 或aggregationof 紧密地相关有目的行动, 以清楚的起点和结尾点, 消耗资源和导致产品.活动能是一项唯一任务或一个简单的过程.资源是输入, 譬如材料、劳方、设备, 和其它经济元素由活动消耗在产品的生产.产品是产品, 服务, 和伴随信息流动从活动.在寻找连续的企业改善, 变化的一次整体考试在关键组织活动上表现和他们的起因指活动分析.表现由与表现的财政或非财务显示测量(增加价值来产品或服务) 活动有关, 原因地可能被使用处理和改进那活动表现.