{"id":430108,"date":"2024-06-01T22:22:37","date_gmt":"2024-06-01T14:22:37","guid":{"rendered":"https:\/\/docs.pingcode.com\/ask\/ask-ask\/430108.html"},"modified":"2024-06-01T22:22:38","modified_gmt":"2024-06-01T14:22:38","slug":"%e7%ae%a1%e7%90%86%e7%9a%84%e6%94%b9%e5%96%84%e9%a1%b9%e7%9b%ae%e6%9c%89%e5%93%aa%e4%ba%9b%e5%86%85%e5%ae%b9","status":"publish","type":"post","link":"https:\/\/docs.pingcode.com\/ask\/ask-ask\/430108.html","title":{"rendered":"\u7ba1\u7406\u7684\u6539\u5584\u9879\u76ee\u6709\u54ea\u4e9b\u5185\u5bb9"},"content":{"rendered":"

\"\u7ba1\u7406\u7684\u6539\u5584\u9879\u76ee\u6709\u54ea\u4e9b\u5185\u5bb9\"<\/p>\n

\u7ba1\u7406\u6539\u5584\u9879\u76ee\u901a\u5e38\u5305\u62ec\u6d41\u7a0b\u4f18\u5316\u3001\u8d28\u91cf\u63d0\u5347\u3001\u6210\u672c\u63a7\u5236\u3001\u56e2\u961f\u5efa\u8bbe\u3001\u987e\u5ba2\u6ee1\u610f\u5ea6\u63d0\u5347\u3001\u6280\u672f\u9769\u65b0\u3001\u6218\u7565\u89c4\u5212<\/strong>\u7b49\u5185\u5bb9\u3002\u4ee5\u6d41\u7a0b\u4f18\u5316<\/strong>\u4e3a\u4f8b\uff0c\u5b83\u6d89\u53ca\u5bf9\u73b0\u6709\u5de5\u4f5c\u6d41\u7a0b\u7684\u5206\u6790\u3001\u8bc6\u522b\u74f6\u9888\u3001\u5236\u5b9a\u6539\u8fdb\u65b9\u6848\u3001\u5b9e\u65bd\u6539\u8fdb\u63aa\u65bd\u4ee5\u53ca\u7ed3\u679c\u8bc4\u4f30\u548c\u6301\u7eed\u6539\u5584\u3002\u6d41\u7a0b\u4f18\u5316\u65e8\u5728\u7b80\u5316\u64cd\u4f5c\u6b65\u9aa4\u3001\u63d0\u9ad8\u5de5\u4f5c\u6548\u7387\u3001\u51cf\u5c11\u6d6a\u8d39\uff0c\u5e76\u901a\u8fc7\u6807\u51c6\u5316\u5de5\u4f5c\u65b9\u6cd5\u6765\u786e\u4fdd\u6d41\u7a0b\u7684\u53ef\u6301\u7eed\u6027\u3002<\/p>\n<\/p>\n

\u4e00\u3001\u6d41\u7a0b\u4f18\u5316<\/h3>\n<\/p>\n

\u6d41\u7a0b\u4f18\u5316\u662f\u7ba1\u7406\u6539\u5584\u9879\u76ee\u4e2d\u7684\u5173\u952e\u7ec4\u6210\u90e8\u5206\uff0c\u5b83\u5173\u6ce8\u4e8e\u5982\u4f55\u63d0\u5347\u5de5\u4f5c\u6d41\u7a0b\u7684\u6548\u7387\u548c\u6709\u6548\u6027\u3002\u9996\u5148\uff0c\u7ec4\u7ec7\u9700\u8981\u8bc6\u522b\u548c\u5206\u6790\u73b0\u6709\u7684\u5de5\u4f5c\u6d41\u7a0b\uff0c\u627e\u51fa\u5176\u4e2d\u7684\u74f6\u9888\u548c\u4e0d\u5408\u7406\u73af\u8282\u3002\u63a5\u7740\uff0c\u57fa\u4e8e\u6570\u636e\u5206\u6790\u548c\u5458\u5de5\u53cd\u9988\uff0c\u5236\u5b9a\u51fa\u5177\u4f53\u7684\u6539\u8fdb\u65b9\u6848\u3002\u5b9e\u65bd\u65b9\u6848\u65f6\uff0c\u9700\u8981\u8003\u8651\u5230\u53d8\u66f4\u7ba1\u7406\u7684\u539f\u5219\uff0c\u786e\u4fdd\u5458\u5de5\u7684\u79ef\u6781\u53c2\u4e0e\u548c\u63a5\u53d7\u3002\u6700\u540e\uff0c\u901a\u8fc7\u5b9a\u671f\u7684\u6548\u679c\u8bc4\u4f30\u548c\u53cd\u9988\u5faa\u73af\uff0c\u4e0d\u65ad\u8c03\u6574\u548c\u4f18\u5316\u6d41\u7a0b\u3002<\/p>\n<\/p>\n

\u5728\u5177\u4f53\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\uff0c\u53ef\u4ee5\u91c7\u7528\u8bf8\u5982Lean\u3001Six Sigma\u7b49\u65b9\u6cd5\u8bba\u6765\u8f85\u52a9\u6d41\u7a0b\u4f18\u5316\u3002\u8fd9\u4e9b\u65b9\u6cd5\u8bba\u901a\u8fc7\u51cf\u5c11\u4e0d\u589e\u52a0\u4ef7\u503c\u7684\u6d3b\u52a8\uff08\u4f8b\u5982\u8fc7\u5ea6\u5904\u7406\u548c\u7b49\u5f85\u65f6\u95f4\uff09\uff0c\u6765\u964d\u4f4e\u6210\u672c\u548c\u63d0\u9ad8\u8d28\u91cf\u3002\u540c\u65f6\uff0c\u4e5f\u9700\u786e\u4fdd\u6d41\u7a0b\u4f18\u5316\u4e0e\u7ec4\u7ec7\u7684\u6574\u4f53\u6218\u7565\u76ee\u6807\u4fdd\u6301\u4e00\u81f4\uff0c\u4ee5\u5b9e\u73b0\u957f\u671f\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u3002<\/p>\n<\/p>\n

\u4e8c\u3001\u8d28\u91cf\u63d0\u5347<\/h3>\n<\/p>\n

\u63d0\u5347\u4ea7\u54c1\u6216\u670d\u52a1\u7684\u8d28\u91cf\u662f\u7ba1\u7406\u6539\u5584\u9879\u76ee\u7684\u53e6\u4e00\u91cd\u8981\u65b9\u9762\u3002\u6539\u5584\u8d28\u91cf\u4e0d\u4ec5\u5305\u62ec\u51cf\u5c11\u7f3a\u9677\u7387\u548c\u63d0\u5347\u5ba2\u6237\u6ee1\u610f\u5ea6\uff0c\u8fd8\u6d89\u53ca\u5230\u5efa\u7acb\u8d28\u91cf\u7ba1\u7406\u4f53\u7cfb\u3001\u57f9\u517b\u5458\u5de5\u7684\u8d28\u91cf\u610f\u8bc6\u548c\u6301\u7eed\u6539\u8fdb\u7684\u6587\u5316\u3002\u7ec4\u7ec7\u53ef\u4ee5\u901a\u8fc7ISO\u7b49\u56fd\u9645\u8ba4\u8bc1\u6765\u6807\u51c6\u5316\u8d28\u91cf\u7ba1\u7406\u8fc7\u7a0b\uff0c\u540c\u65f6\u8fd0\u7528Total Quality Management (TQM)\u7b49\u7406\u5ff5\u6765\u5168\u9762\u63d0\u5347\u8d28\u91cf\u7ba1\u7406\u6c34\u5e73\u3002<\/p>\n<\/p>\n

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\u4e09\u3001\u6210\u672c\u63a7\u5236<\/h3>\n<\/p>\n

\u6210\u672c\u63a7\u5236\u662f\u7ba1\u7406\u6539\u5584\u9879\u76ee\u4e2d\u81f3\u5173\u91cd\u8981\u7684\u4e00\u73af\u3002\u5b83\u6d89\u53ca\u5bf9\u7ec4\u7ec7\u7684\u6210\u672c\u7ed3\u6784\u8fdb\u884c\u6df1\u5165\u5206\u6790\uff0c\u8bc6\u522b\u6210\u672c\u524a\u51cf\u7684\u6f5c\u5728\u9886\u57df\uff0c\u5e76\u91c7\u53d6\u76f8\u5e94\u63aa\u65bd\u6765\u964d\u4f4e\u4e0d\u5fc5\u8981\u7684\u5f00\u652f\u3002\u6210\u672c\u63a7\u5236\u4e0d\u4ec5\u9650\u4e8e\u7b80\u5355\u5730\u51cf\u5c11\u8d39\u7528\uff0c\u66f4\u91cd\u8981\u7684\u662f\u901a\u8fc7\u63d0\u9ad8\u64cd\u4f5c\u6548\u7387\u6765\u5b9e\u73b0\u6210\u672c\u7684\u4f18\u5316\u3002<\/p>\n<\/p>\n

\u5728\u5177\u4f53\u5b9e\u65bd\u6210\u672c\u63a7\u5236\u9879\u76ee\u65f6\uff0c\u5e94\u8fd0\u7528\u6d3b\u52a8\u57fa\u7840\u6210\u672c\u7ba1\u7406\uff08Activity-Based Costing, ABC\uff09\u7b49\u5de5\u5177\u6765\u66f4\u51c6\u786e\u5730\u8ffd\u8e2a\u6210\u672c\u3002\u6b64\u5916\uff0c\u91c7\u53d6\u4f9b\u5e94\u94fe\u7ba1\u7406\u548c\u5e93\u5b58\u63a7\u5236\u7684\u7b56\u7565\u4e5f\u80fd\u6709\u6548\u964d\u4f4e\u6210\u672c\u3002\u6210\u672c\u63a7\u5236\u7684\u6700\u7ec8\u76ee\u6807\u662f\u5728\u4e0d\u727a\u7272\u4ea7\u54c1\u6216\u670d\u52a1\u8d28\u91cf\u7684\u524d\u63d0\u4e0b\uff0c\u5b9e\u73b0\u8d44\u6e90\u7684\u6700\u4f18\u914d\u7f6e\u3002<\/p>\n<\/p>\n

\u56db\u3001\u56e2\u961f\u5efa\u8bbe<\/h3>\n<\/p>\n

\u56e2\u961f\u5efa\u8bbe\u662f\u7ba1\u7406\u6539\u5584\u9879\u76ee\u4e2d\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\uff0c\u65e8\u5728\u63d0\u5347\u56e2\u961f\u6210\u5458\u4e4b\u95f4\u7684\u6c9f\u901a\u3001\u534f\u4f5c\u548c\u6574\u4f53\u7ee9\u6548\u3002\u901a\u8fc7\u7ec4\u7ec7\u56e2\u961f\u5efa\u8bbe\u6d3b\u52a8\u3001\u57f9\u8bad\u548c\u7814\u8ba8\u4f1a\uff0c\u53ef\u4ee5\u589e\u5f3a\u56e2\u961f\u51dd\u805a\u529b\u548c\u534f\u4f5c\u7cbe\u795e\u3002\u6b64\u5916\uff0c\u5efa\u7acb\u660e\u786e\u7684\u56e2\u961f\u76ee\u6807\u548c\u6fc0\u52b1\u673a\u5236\uff0c\u53ef\u4ee5\u6fc0\u53d1\u5458\u5de5\u7684\u79ef\u6781\u6027\u548c\u521b\u9020\u6027\u3002<\/p>\n<\/p>\n

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\u4e94\u3001\u987e\u5ba2\u6ee1\u610f\u5ea6\u63d0\u5347<\/h3>\n<\/p>\n

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\u516d\u3001\u6280\u672f\u9769\u65b0<\/h3>\n<\/p>\n

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\u4e03\u3001\u6218\u7565\u89c4\u5212<\/h3>\n<\/p>\n

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1. \u4ec0\u4e48\u662f\u7ba1\u7406\u7684\u6539\u5584\u9879\u76ee\uff1f<\/strong>
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2. \u54ea\u4e9b\u5185\u5bb9\u53ef\u4ee5\u5305\u62ec\u5728\u7ba1\u7406\u7684\u6539\u5584\u9879\u76ee\u4e2d\uff1f<\/strong>
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3. \u5982\u4f55\u5236\u5b9a\u4e00\u4e2a\u6709\u6548\u7684\u7ba1\u7406\u6539\u5584\u9879\u76ee\uff1f<\/strong>
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