Since our Michael. Hammer and James Champy in their Dr. coauthored this landmark book "Reengineering the Corporation" in the Business Process Reengineering (BPR) concept thrown to us, the world's management for The management of a big headache when startled, treasured, was cheered after the wait to be put into practice in the management of their own dynamic, hopeful waiting for management efficiency. But soon, they take a kind of disappointment again back to learn in the end what is BPR, Why BPR, BPR tools and methodologies for what, so a new round of study and practice of BPR craze began to rise. After some time, some people proclaim their BPR success, but more was told that the grievances, and those who accidentally successful companies find that their success is the reason for a very coincidence, the whole world is full of the BPR fear and attachment.
From surprise to the lost, to reflection and hesitation, BPR gust scratched it, we get? BPR wrong?
BPR is not wrong, we get a lot.
When the array breeze blowing, we surprised realize that we should operate our skilled business processes fundamental rethinking and radical redesign, so that many of us want have a dramatic change; us also surprised aware, you can not over the center divisions and departments, but to customers and processes as the center of the enterprise management; We also surprised to realize that processes are core and non core of that There are value-added and non value added said.
When the array breeze blowing, we found that frustration, too many ideas and principles of things we can not be implemented, when we Jichong Chong to Paoqu Wen Hamer, how to value-added and non value-added processes to make judgments, this Man Youyou and earnestness of an old man told us, I'll leave it, the customer is willing to pay value-added workflow processes. Again, what we almost did not faint, this sentence was so right! However, we still do not get old from Kazakhstan we want answers, and perhaps did not answer this question, at least in Kazakhstan, where the old did not.
But after all we get from the Hammer of many useful things, of course, more things are ideas. Road still have to go down, when we again reflect on the history of management, we find that history will not reproduce, but the laws of history is always reproducible, and excellent management thinking is so enduring, so people prefer to stand in different places from different perspectives to describe the idea with some wisdom.
Yes, BPR gone, the passion burning in the BPR finished the years, leaving only its mind and soul, it brings us much excitement and lingering pain, the same time, we also strive to寻求下个更好的字母组合。
不要太灰心，让我们来看一看和BPR同一时代出生的兄弟好吗？它就是ABM，作业成本管理。
作业成本管理（ABM）、作业成本计算（ABC）以及业务流程重组（BPR）的产生都有着相同的大背景，生产规模的扩大，工作效率的下降，市场竞争的激烈，要求企业进行相应管理的变革，于是不同的管理者，站在不同的角度，提出基于同一个目的的管理方法。
作业成本管理最先是站在财务管理的角度，从作业成本计算逐渐发展过来的。作业成本计算是一个以作业为基础的管理系统。它以作业为中心，而作业的划分贯穿波特的整个价值链，是从产品设计开始，到物料供应、生产工艺流程的各个环节、质量检验、总装，到发运销售的全过程，通过对作业及作业成本确认、计量，最终计算出相对真实的产品成本。作业成本计算与传统成本计算不同的是，分配基础（成本动因）不仅发生的量变，而且发生了质变，它不再局限于形式上的分配基准多元化，而是集财务变量与非财务变量于一体，并且特别强调非财务变量，如：产品的零部件数量、调整准备次数、运输距离、质量检测时间等。这种量变和质变、财务变量与非财务变量相结合的分配方式，由于提高了与产品实际耗费的相关性，从而使作业成本会计能提供“相对准确”的产品成本信息。同时通过对所有与产品相关联作业活动的追踪分析，为尽可能消除业务流程重组（BPR）中提出的“不增值流程”、改进“增值流程”，优化“流程及作业链”和波特提出的整个企业的“价值链”，增加“顾客价值”提供有用信息，最终达到提高企业的市场竞争能力和盈利能力，增加企业价值的目的。
我们应进一步看到，作业成本计算并不是简单意义上的会计计算，它是以“作业”或者说是“流程”为中心的管理思想，在这一点上同BPR没有不同，但更为重要的是，它以作业成本确认和计量为手段，将这一核心管理思想具体化并使之有很强的操作性。作业成本管理是在作业成本计算的基础上发展而来，它使我们把管理的重心真正深入到作业或流程层面成为可能。作业成本管理的最持久好处是，真正使我们知道哪些流程是增值的流程，哪能些是不增值的流程；哪些是关键流程，哪些是非关键流程，使我们采取的管理措施更有效地控制成本、提高效率并增加企业价值。
好了，BPR走了，ERP来了，CRM也来了，这个世界还在闹腾，我想大声喊一句：
“你们闹够了没有？该轮到作业成本管理（ABM）了吧！”