实际费用

• The article gets description of bpr and set up process ' s idef mode by analyzing present product development process . the article uses method asme to analyze the time spent on every process and find out the non - value - added action in the process . this article uses method abc to calculate process ' s real expenditure and design a new process on this base
  通过分析现有产品开发流程，得出了开发流程的描述，并建立了流程的idef模型；使用asme方法，定量分析了各个活动消耗的时间，发现了流程中的非增值活动；使用作业成本法，计算了流程的实际费用，在此基础上设计了新的流程。