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作业管理是指以客户需要为出发点,以作业分析为核心,以不断降低成本、提高企业价值为目的,通过对作业链的不断改进和不断优化,从而使企业获得竞争优势的一种先进的成本管理方式。本文通过对传统预算管理在企业管理模式中存在的问题剖析,引入了预算管理的新观点——作业基础管理,在分析其优点的的基础上,提出了作业基础管理在企业管理中具体运用的思路。
Job management refers to the customer needs as a starting point to homework analysis as the core, in order to continuously reduce costs and improve business value for the purpose, through continuous improvement and continuous optimization of the operating chain, so that enterprises gain a competitive advantage of an advanced cost Management method. Based on the analysis of the existing problems of the traditional budget management in the enterprise management mode, this paper introduces a new viewpoint of budget management - basic job management and analyzes the advantages of the basic operation management system. Ideas.