作业管理牵手绩效管理（Job management, hand in hand performance management）.docVIP

作业管理牵手绩效管理（Job management, hand in hand performance management） ABC (ABC) to work as the center of the management idea, from the recognition and measurement of the cost into the enterprise management level, has spawned a new management idea -- job management method (Activity-based Management ABM). If you are planning to adopt an activity-based costing approach or have taken this approach, consider combining it with the activity-based management approach. By implementing the activity-based management approach, the management team can see what they have not seen before and find some of them. The key role of the job management approach is to allow managers to make more informed decisions based on data from the activity-based management approach. A company manager complained: you know how we view our cost accounting system? It is just a bunch of lies but with no reality whatever we are willing to accept, these lies. Unfortunately, his tragic experience - the company uses distorted and misleading cost data for pricing, profit analysis and proof of improvement projects - is no exception. The use of error data has reduced the value of many companies that are currently considering implementing or already implementing enterprise performance management (BPM) systems and processes. Misleading management accounting data, coupled with the management did not delve into the root of the cost formation, or cost driver (cost), led to the company can not grasp the overall performance management system. A more and more accepted solution is to combine the activity-based costing approach of costing data with the activity-based management approach to make better decisions using activity-based costing information. All activities are based on the ABC ABC calculation data as the backing, these data contribute to the understanding of enterprise business processes within the scope of activities, especially the understanding of indirect costs hidden from the traditional cost statement (usually