Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials
Flow Cost Accounting, an Accounting Approach Based on the Actual Flows of Materials
复制标题
流量成本核算，一种基于物料实际流动的核算方法
DOI：
10.1007/0-306-48022-0_5
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发表时间：
2002
期刊：
影响因子：
3.7
通讯作者：
Carsten Redmann
中科院分区：
文献类型：
--
作者：
Markus Strobel;Carsten Redmann
流量成本会计是一种新的管理方法，称为流量管理的基本工具（也可参见Strobel，2001; LfU，1 1999）。流程管理的目的是通过克服部门思维来改善生产公司的管理，而是将一个组织视为一个系统，从头到尾引导和转换材料2和信息的流动。这些流程将以高效、面向目标的方式组织。流程管理的目标是建立一个既盈利又环保的公司，它有三个主要组成部分：“流程模型”、“流程成本核算”和“流程组织”。流动模型使材料和信息流动透明，同时将注意力引向材料损失。在流动成本会计的帮助下，公司内部的所有成本都将分配到特定的物料流。为了成功地进行流动成本核算，必须使用现有的信息系统（如SAP R/3）和可用的数据库。由于现有的组织障碍，技术措施往往不足以长期减少流动成本。为此所需的面向流程的组织重构-流程组织-与流程工程的面向流程的版本有联系。不同要素的协调需要有效的
Flow cost accounting is an essential instrument in a new management approach known as flow management (see also Strobel, 2001; LfU, 1 1999). The aim of flow management is to improve the management of production companies by overcoming compartmental thinking and instead to see one's organisation as a system that channels and transforms flows of materials2 and information from beginning to end. These flows are to be structured in an efficient, goal-oriented manner. Flow management, with the goal of having a company that is both profitable and environmentally sound, has three main components: the'flow model','flow cost accounting', and'flow organization'. Flow modelling makes the materials and informational flows transparent, while directing attention to materials losses. With the help of flow cost accounting, all costs within a company will be assigned to specific materials flows. To perform flow cost accounting successfully, existing information systems (such as SAP R/3) and available databases must be used.Technical measures are frequently insufficient to reduce flow costs on a long-term basis because of existing organizational barriers. The flow-oriented restructuring of the organization that is needed for this–the flow organization–has links with a flow-oriented version of process-engineering. Co-ordination of the different elements requires effective