增值作业

准时化制造的组织方式有利于以作业中心为单位进行成本跟踪，作业成本会计很好地完成制造成本的计算，而且可以检查出并消灭非增值作业，发挥了优秀的成本管理作用。

The framework of JIT is propitious to tracing costs in a cost center , ABC commendably deals with production costs and may find out and remove non value added activity , thus playing the part of cost management excellently .

作业成本管理将管理重心从产品深入到作业层面，依据作业成本法提供的精确成本信息，通过对作业链和价值链的深入分析，发现各个流程环节中存在的低效作业或非增值作业。

ABCM manages the focus from product in depth to activity level to figure out the existing inefficient activities or non-value-added activities through analysis in activity chain and value chain and accurate cost information ABC provides .

作业成本法（ABC成本法）的重点是对生产成本中的间接费用依据成本动因进行分配，并可以通过对作业价值链的分析消除和压缩不必要的非增值作业，最终降低产品成本。

The aim of processing costing method ( ABC costing ) is to attribute the indirect cost of manufacturing based on cost motivation , and through analysis to eliminate and cut down unnecessary processing so as to reduce products ' cost .

通过价值链分析确定增值作业，建立各种体系，以此来保证煤矿成本控制系统的有效性。

By analyzing the value chain to ascertain increment task to construct system of many kinds in order to assure system 's validity .

这两个维度的控制都可以整合到作业成本法中，利用作业成本法识别出业务流程中的增值作业和非增值作业，从而进行业务流程的优化。

Of these two dimensions of control can be integrated into the activity-based costing , using activity-based costing to identify business processes in value-added operations and non-value-added operations , and thus carry out business process optimization .

然后结合柳工采购业务流程再造的实例运用作业管理思想分析流程和作业，从消除非增值作业，简化必要作业角度、优化业务流程的角度再造柳工采购业务流程。

Then combining liugong buying process reengineering example analyze process and activity with activity-based costing management thought , from the angle of eliminating no value-added activity , easing necessary activity and optimization business process reengineer liugong buying process .

成本差异分析以及成本管理，消除了非增值作业、流程再造、绩效评估等带来的成本计算误差，为烟草配送中心多元化发展提供准确、充分的成本信息和数据支撑。

Furthermore , the cost difference analysis and run costing management are used to eliminate the non-increment activity , rebuild the processing flow , evaluate the performance , and supply the exact cost data for the multi-development of the tobacco distribution centre .

可以说，价值链成本管理是一种能深入到最基本的作业层面的实用的现代成本管理方法。它能最大程度剔除不增值作业，优化整条价值链，控制和降低成本。

Can be said that the value chain cost management is a method to work deep into the most basic level of practical methods of modern cost management . Maximum value it can be removed in operation , optimizing the whole value chain , control and reduce costs .

对策及建议：作业成本会计制度必须建立在清晰严密的业务流程之上，只有通过作业分析识别并消除不增值的作业及浪费，才能有针对性地控制成本。第三，企业的信息化建设滞后。

Recommendations : activity based costing should be built upon the clear and precise business processes . Only through the analysis of activities and eliminate the unnecessary activities , companies could control cost accordingly . Thirdly , the information system of local companies is weak .

本文评述了Kaizen控制和ABM模式的特征；提出了以作业增值分析、作业价值乘数分析和作业效率分析为内容的作业基础成本改善控制模型，并阐述了该模型中的关键实施过程；

This paper discusses the characteristics of Kaizen control and ABM mode , proposes an activity-based cost Kaizen control model , which aims to analyze activity value addition , activity value multiplier and activity efficiency , then expatiates on the key implementing processes , and finally draws a conclusion .

企业物流的效益主要来自于对物流的管理，特别是来自于削减物流冰山的效应，即对物流成本的系统化控制、有效减少或消除生产经营过程中不增值的物流作业。

The benefits of logistics are mainly generated by management , especially the reduction to the effect of " logistics iceberg ", namely the systemic control to logistics costs and the effective elimination to the logistics operations that fail to generate the value .

作业成本信息的分析利用包括增值与非增值作业成本信息分析，作业效率与流程效率分析，作业链成本分析以及作业能力利用情况分析等几个方面。

Activity-Based Costing analysis include value-added and non-value-added ABC information analysis , activ - ity and process efficiency analysis , activity chain cost analysis and activity capability utilization analysis etc.