企业成本控制与价值分析

://(//)=-==*=*=/=*B.=/=*=a+bxy=a+bx:=-=-=-=-=-=-=-=*******=*=/=*=-=-*A.B.=/15(ValueEngineering)()()()(Function)()()()()()()(Activity-BasedCost,ABC)ActivityBasedManagement,ABM80?ABCABMABCABM3040(E.Kolher)80(RCooper)(R.Kaplan)()()PDCA(---)11*1987210111199021*11111199410111119961*000111996**1111***(ValueEngineering(/).()43(1)1893.17%(2)(3)(4)(5):(AMBB)618910()3()54(MIS)83MIS211035480%20%25%50%0%20%25%:1130VFi/Ci(F1F2Fn)/(C1C2Cn)VFiCiV/FiCi=Fi/Ci=2108449.00/30686.35+678.75=2108449.00/31365.10=67.240Vi=Fi/Ci=11899701.31/587285.70+822898.36+114602.93=11899701.31/1524786.90=7.8Fi(1)Ci(2)(3)(1)B67.2/7.88.6