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1、外文翻译原文：ASPECT-ORIENTEDANALYSISANDDESIGNUSINGACTIVITYBASEDCOSTING1.INTRODUCTIONInbusiness,reducingandcontrollingthecostsofbusinessactivitieshasmanagement’sattention.Therealcostsofbusinessactivitiesaspartofabusinessprocesstosupportthecustomerareoftenhighert
2、hanthebudget,andthereareofteninsufficientpossibilitiesforcontrol.Togetabetterunderstandingofthecostsofbusinessactivities,anorganizationmayapplyActivity-BasedCosting(ABC)todeterminepricesofproductsandservices.ThereexistsalotofliteratureaboutActivity-BasedCo
3、sting,e.g.GladandBecker(1997).Activity-BasedManagement(ABM)usesABCtocollectdataaboutcosts.Hixon(1995)definesABMasfollows:“Activity-basedmanagementisthemanagementandcontrolofenterpriseperformanceusingactivity-basedinformationastheprimarymeansofdecisionsuppo
4、rt”.Hammeretal.(1993)defineBPRasfollows:“Re-engineeringisthefundamentalrethinkingofbusinessprocessestoachievedramaticimprovementsincritical,contemporarymeasuresofperformance,suchascost,quality,serviceandspeed”.Achievinglowercostsbyrethinkingbusinessprocess
5、esandbusinessactivitiesisamaingoalofsuchapproaches.ABCandABMmayplayanimportantroleinthisrethinkingprocess,i.e.analyzinganddesigningbusinessprocessesandactivities.Differentaspectsofanalyzinganddesigninganobjectsystemlikeabusinessprocesswillbedealtwithinthi
6、spaper.VanSlootenandBrinkkemper(1993)defineanobjectsystemasfollows:“...thepartofreality,oruniverseofdiscourse,consideredasproblemarea...”,anddistinguishthefollowingimportantaspectsoftheanalysisanddesignprocess:problem,organization,process,information,andbe
7、havior.Theproblem-orientedaspectusesmethods,techniques,andtoolstoarticulateandsolvetheproblemsoftheobjectsystem;e.g.ISACanalysisofchange(Lundeberg,1982)isagoodexamplesupportingthisaspect.Theorganization-orientedaspectusesmethods,techniques,andtoolstospeci
8、fytheorganizationalstructureandculturetosupporttheproblem-solvingaspect;e.g.organizationchartsandresponsibilitymatricesmaybeappliedtomodelthestructuralaspects.Process-orientedmethodsstructuretheprocessesandfunctions
