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\u22522?\u20110?\u21033?\u28070?\u22238?\u25253?\u32467?\u26524?\u30340?\u20215?\u20540?\u20915?\u31574?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 4.1.1 \u-27392?\u21806?\u22320?\u21306?\u25110?\u23458?\u25143?\u25104?\u26412?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 4.1.2 \u-27392?\u21806?\u22320?\u21306?\u25110?\u23458?\u25143?\u25104?\u26412?\u-26492?\u31639?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 4.2 \u20197?\u25104?\u26412?\u32467?\u26524?\u20026?\u23548?\u21521?\u30340?\u20215?\u20540?\u20998?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 4.2.1 \u20225?\u19994?\u20215?\u20540?\u-27394?\u25104?\u26412?\u30340?\u26500?\u25104?\u29366?\u20917?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 4.2.2 WMC\u20844?\u21496?\u30340?\u20215?\u20540?\u20998?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 4.3 \u-26782?\u21521?\u23545?\u-29599?\u30340?\u25345?\u32493?\u25913?\u21892?\u26041?\u27861?(DAPDCI)\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 4.3.1 \u20160?\u20040?\u26159?DAPDCI\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 4.3.2 \u-26782?\u21521?\u-29400?\u-28209?\u25104?\u26412?\u23545?\u-29599?\u30340?DAPDCI\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b \u20116?\u12289?\u22810?\u22240?\u22810?\u26524?\u30340?\u20840?\u-26782?\u-26492?\u31639?\u31649?\u29702?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 5.1 \u20256?\u32479?\u20840?\u-26782?\u-26492?\u31639?\u31649?\u29702?\u30340?\u23616?\u-27056?\u24615?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 5.2 \u22810?\u22240?\u22810?\u26524?\u30340?\u20840?\u-26782?\u-26492?\u31639?\u31649?\u29702?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u26519?\u-32767?\u24072?\u20171?\u32461?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u28595?\u22823?\u21033?\u20122?\u26032?\u21335?\u23041?\u23572?\u22763?\u22823?\u23398?\u22269?\u-27067?\u20250?\u-29791?\u30805?\u22763?\u-229?\u26280?\u21335?\u22823?\u23398?\u25968?\u23398?\u19987?\u19994?\u23398?\u22763?\u-229?\u24494?\u-28817?MCSD\u-28817?\u20214?\u19987?\u23478?\u-229?\u28165?\u21326?\u22823?\u23398?\u12289?\u19978?\u28023?\u20132?\u-28646?\u22823?\u23398?\u12289?\u20013?\u23665?\u22823?\u23398?\u31561?\u22823?\u23398?EMBA\u-29774?\u24072?\u-229?\u12298?\u25104?\u26412?\u-28720?\u31609?\u19982?\u25511?\u21046?\u23398?\u12299?\u30340?\u21019?\u22987?\u20154?\u-229?\u12298?CSS \u25104?\u26412?\u20307?\u31995?\u26631?\u20934?\u12299?\u30340?\u21019?\u22987?\u20154?\u-229?\u12298?\u22810?\u22240?\u22810?\u26524?\u25104?\u26412?\u31649?\u29702?\u-28817?\u20214?\u12299?\u30340?\u-31657?\u20316?\u26435?\u20154?\u-229?\u28595?\u22823?\u21033?\u20122?\u27880?\u20876?\u20250?\u-29791?\u24072?\u20844?\u20250?\u20250?\u21592?\u-229?\u24503?\u22269?\u-31823?\u-31947?\u-248?TUV\u-247?\u20844?\u21496?\u21644?\u25386?\u23041?\u-32199?\u32423?\u31038?\u-248?DNV\u-247?\u25351?\u23450?\u30340?\u12298?\u20840?\u-26782?\u-29400?\u-28209?\u25104?\u26412?\u31649?\u29702?\u12299?\u-29698?\u31243?\u23548?\u24072?\u12290?\u26519?\u20808?\u29983?\u26159?\u22269?\u-27067?\u25104?\u26412?\u25511?\u21046?\u25216?\u26415?\u-26490?\u22495?\u30340?\u-26490?\u20808?\u-32763?\u-244?\u22312?\u25104?\u26412?\u25511?\u21046?\u20307?\u31995?\u26500?\u24314?\u12289?\u-29400?\u-28209?\u25104?\u26412?\u12289?\u25928?\u29575?\u25104?\u26412?\u12289?\u-26418?\u-27031?\u25104?\u26412?\u12289?\u-28217?\u-29395?\u25104?\u26412?\u12289?\u23458?\u25143?\u20851?\u31995?\u25104?\u26412?\u12289?\u20154?\u21147?\u-29372?\u28304?\u25104?\u26412?\u12289?\u29615?\u20445?\u25104?\u26412?\u12289?\u20316?\u19994?\u25104?\u26412?\u31561?\u26041?\u-26782?\u26377?\u31995?\u32479?\u30340?\u30740?\u31350?\u21644?\u29420?\u29305?\u30340?\u23454?\u-29195?\u32463?\u-25972?\u12290?\u29305?\u21035?\u26159?\u22312?\u25104?\u26412?\u25511?\u21046?\u20307?\u31995?\u26500?\u24314? \u26041?\u-26782?\u-244?\u25552?\u20986?\u20102?\u31526?\u21512?\u23454?\u-27067?\u30340?\u8220?\u22810?\u22240?\u22810?\u26524?+\u-26782?\u21521?\u23545?\u-29599?+\u20307?\u31995?\u21270?\u31649?\u29702?\u8221?\u29702?\u-29766?\u21644?\u25163?\u27573?\u-244?\u21542?\u23450?\u20102?\u20197?\u32654?\u22269?\u21704?\u20315?\u21830?\u23398?\u-27038?\u25945?\u25480?\u12289?\u20250?\u-29791?\u23398?\u26435?\u23041?\u32599?\u23486?? \u24211?\u29632?\u-248?Robin Cooper\u-247?\u21644?\u32599?\u20271?\u29305?? \u21345?\u26222?\u20848?\u-248?Robert Kaplan\u-247?\u20026?\u20195?\u-30616?\u25152?\u24314?\u31435?\u30340?\u22522?\u20110?\u8220?\u22810?\u22240?\u19968?\u26524?\u8221?\u25104?\u26412?\u26680?\u31639?\u30340?\u20316?\u19994?\u25104?\u26412?\u27861?\u-248?Activity-Based Costing/Management, ABC/M\u-247?\u21644?\u25913?\u-28709?\u20102?\u24503?\u22269?\u24377?\u24615?\u-28743?\u-27067?\u25104?\u26412?\u27861?\u-248?GPK\u-247?\u-244?\u24443?\u24213?\u25913?\u21464?\u20102?\u30446?\u21069?\u25105?\u22269?\u20225?\u19994?\u31649?\u29702?\u29702?\u-29766?\u-30337?\u21270?\u-27154?\u-26472?\u-244?\u20197?\u19996?\u26041?\u8220?\u21512?\u8221?\u30340?\u24605?\u24819?\u32479?\u19968?\u20102?\u-30337?\u26041?\u8220?\u20998?\u25955?\u8221?\u22312?\u21508?\u20010?\u31649?\u29702?\u26041?\u-26782?\u30340?\u29702?\u-29766?\u12289?\u26041?\u27861?\u21644?\u24037?\u20855?\u-244?\u21253?\u25324?\u-230?1\u-247?ISO 9000\u-29400?\u-28209?\u20307?\u31995?\u12289?CRM\u23458?\u25143?\u20851?\u31995?\u31649?\u29702?\u20307?\u31995?\u12289?SCM\u20379?\u24212?\u-27394?\u31649?\u29702?\u20307?\u31995?\u12289?HR\u20154?\u21147?\u-29372?\u28304?\u31649?\u29702?\u20307?\u31995?\u12289?ERM\u-26418?\u-27031?\u31649?\u29702?\u20307?\u31995?\u12289?ISO 14000\u29615?\u20445?\u31649?\u29702?\u20307?\u31995?\u31561?\u-229?2\u-247?\u26085?\u26412?\u20016?\u30000?CCC21\u25104?\u26412?\u25511?\u21046?\u26041?\u27861?\u12289?6 \u-30337?\u26684?\u29595?\u26041?\u27861?\u12289?\u25968?\u23398?\u27169?\u22411?\u26041?\u27861?\u12289?PDCA\u25140?\u26126?\u29615?\u12289?\u26631?\u26438?\u31649?\u29702?\u26041?\u27861?\u31561?\u-229?3\u-247?ERP\u20225?\u19994?\u-29372?\u28304?\u31649?\u29702?\u-28817?\u20214?\u12289?CRM\u23458?\u25143?\u20851?\u31995?\u31649?\u29702?\u-28817?\u20214?\u12289?PM\u-26503?\u30446?\u31649?\u29702?\u-28817?\u20214?\u31561?\u12290?\u22312?\u23398?\u26415?\u25104?\u26524?\u26041?\u-26782?\u-244?\u26519?\u20808?\u29983?\u20110?2003\u24180?6\u26376?\u22312?\u32654?\u22269?\u22269?\u-27067?\u23398?\u25253?\u8220?Advances in Systems Science and Applications\u8221?\u-248?\u22269?\u-27067?\u21002?\u21495?\u-230?ISSN 1078-6236\u-247?\u21457?\u-30616?\u25991?\u31456?\u12298?\u27867?\u31995?\u26412?\u-28720?\u31609?\u23398?\u21407?\u29702?\u-230?\u22810?\u22240?\u22810?\u26524?\u30340?\u20316?\u19994?\u25104?\u26412?\u31649?\u29702?\u12299?\u-248?\u12298?Pansystems Cost-Operations Research (PansysCOR):Cost Management System(ABC/M)\u12299?\u-229?2004\u24180?4\u26376?\u22312?\u20013?\u22269?\u8220?\u-29791?\u31639?\u26426?\u19982?\u25968?\u23383?\u24037?\u31243?\u8221?\u26434?\u24535?\u21457?\u-30616?\u25991?\u31456?\u12298?\u27867?\u31995?\u25104?\u26412?\u-28720?\u31609?\u23398?\u19982?\u24212?\u29992?\u12299?\u-229?2006\u24180?\u20174?\u29702?\u-29766?\u19978?\u20197?\u8220?\u21160?\u24577?\u22810?\u22240?\u22810?\u26524?\u8221?\u21629?\u-26472?\u-29307?\u-29302?\u20102?\u26085?\u26412?\u19996?\u20140?\u22823?\u23398?\u20250?\u-29791?\u21516?\u-30644?\u30740?\u31350?\u30340? \u8220?\u21160?\u24577?\u21512?\u22240?\u22810?\u26524?\u8221?\u21629?\u-26472?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u22312?\u23454?\u-29195?\u25805?\u20316?\u26041?\u-26782?\u-244?\u26519?\u-32767?\u24072?\u20570?\u-28729?\u31649?\u29702?\u21672?\u-29726?\u21644?\u22521?\u-29779?\u30340?\u-31657?\u21517?\u20225?\u19994?\u26377?\u-230?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u22312?2001\u-32269?2002\u24180?\u26399?\u-27148?\u-244?\u20110?\u24191?\u24030?\u25705?\u25176?\u-26938?\u22242?\u20116?\u32650?\u25705?\u25176?\u-28826?\u20998?\u20844?\u21496?\u23454?\u26045?\u20102?CSS\u25104?\u26412?\u20307?\u31995?\u21644?\u20316?\u19994?\u25104?\u26412?\u31649?\u29702?\u-28817?\u20214?\u12290?\u23454?\u26045?\u25928?\u26524?\u26159?\u22312?2002\u24180?\u24635?\u20135?\u20540?\u27604?2001\u24180?\u22686?\u21152?20%\u30340?\u21069?\u25552?\u19979?\u-244?2002\u24180?\u27599?\u26376?\u24179?\u22343?\u24635?\u-28720?\u-31707?\u25104?\u26412?\u-248?\u19981?\u21547?\u21407?\u26448?\u26009?\u25104?\u26412?\u-247?\u27604?2001\u24180?\u19979?\u-27059?\u20102?24.62%\u12290?\u-29723?\u-26503?\u30446?\u-31817?2003\u24180?\u31532?\u21313?\u19977?\u23626?\u24191?\u19996?\u30465?\u20225?\u19994?\u31649?\u29702?\u29616?\u20195?\u21270?\u20248?\u31168?\u25104?\u26524?\u20108?\u31561?\u22870?\u-229?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u22312?2003\u24180?\u19979?\u21322?\u24180?\u-244?\u20110?\u24191?\u-30337?\u29577?\u26612?\u26426?\u22120?\u-32607?\u20221?\u26377?\u-27056?\u20844?\u21496?\u-248?1994\u24180?\u22312?\u32654?\u22269?\u19978?\u24066?\u-247?\u20027?\u25345?\u20102?\u25104?\u26412?\u31649?\u29702?\u21672?\u-29726?\u21644?\u23454?\u26045?\u-26503?\u30446?\u-229?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u22312?2004\u24180?\u-244?\u20027?\u25345?\u20102?\u24191?\u24030?\u28207?\u-26938?\u22242?\u26377?\u-27056?\u20844?\u21496?\u12298?\u28207?\u21475?\u-30523?\u21368?\u20316?\u19994?\u25104?\u26412?\u31649?\u29702?\u12299?\u30340?\u31649?\u29702?\u21672?\u-29726?\u21644?\u23454?\u26045?\u-26503?\u30446?\u-244?\u20174?\u26681?\u26412?\u19978?\u-30237?\u20915?\u20102?\u-27512?\u23545?\u25955?\u-29401?\u30721?\u22836?\u25353?\u20316?\u19994?\u32447?\u12289?\u-29401?\u31867?\u12289?\u21333?\u-32199?\u-28709?\u-30644?\u25104?\u26412?\u26680?\u31639?\u30340?\u22269?\u-27067?\u24615?\u-26946?\u-26472?\u-229?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u22312?2005\u24180?\u-244?\u20027?\u25345?\u20102?\u26085?\u26412?\u23500?\u22763?\u26031?\u20048?\u-248?Fuji Xerox \u-247?\u-25896?\u31185?\u25216?\u-248?\u28145?\u22323?\u-247? \u26377?\u-27056?\u20844?\u21496?\u12298?\u24211?\u23384?\u25104?\u26412?\u25511?\u21046?\u12299?\u30340?\u31649?\u29702?\u21672?\u-29726?\u21644?\u23454?\u26045?\u-26503?\u30446?\u-229?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u22312?2006\u24180?\u-244?\u20027?\u25345?\u20102?\u19996?\u-26418?\u26412?\u30000?\u21457?\u21160?\u26426?\u26377?\u-27056?\u20844?\u21496?\u12298?\u-29400?\u-28209?\u25104?\u26412?\u26680?\u31639?\u21644?\u20998?\u26512?\u12299?\u-28817?\u20214?\u-26503?\u30446?\u30340?\u31649?\u29702?\u21672?\u-29726?\u21644?\u23454?\u26045?\u-26503?\u30446?\u-229?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u22312?2007\u24180?\u-244?\u20027?\u25345?\u20102?TCL\u30005?\u-32495?\u31185?\u25216?\u26377?\u-27056?\u20844?\u21496?\u12298?\u-29400?\u-28209?\u25104?\u26412?\u31649?\u29702?\u20307?\u31995?\u12299?\u-26503?\u30446?\u30340?\u31649?\u29702?\u21672?\u-29726?\u21644?\u23454?\u26045?\u-229?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u22312?2008\u24180?\u-244?\u20027?\u25345?\u20102?\u26085?\u26412?\u23500?\u22763?\u26031?\u20048?\u-248?Fuji Xerox \u-247?\u-25896?\u31185?\u25216?\u-248?\u28145?\u22323?\u-247? \u26377?\u-27056?\u20844?\u21496?\u12298?\u20316?\u19994?\u25104?\u26412?\u25511?\u21046?\u12299?\u30340?\u31649?\u29702?\u21672?\u-29726?\u21644?\u23454?\u26045?\u-26503?\u30446?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20854?\u20182?\u20027?\u25345?\u-28729?\u31649?\u29702?\u21672?\u-29726?\u21644?\u22521?\u-29779?\u30340?\u-31657?\u21517?\u20225?\u19994?\u26377?\u-230?\u21046?\u-28640?\u19994?\u-230?\u19977?\u19968?\u-28211?\u24037?\u12289?\u19968?\u27773?\u-26938?\u22242?\u12289?\u-26939?\u25096?\u23572?\u12289?\u21271?\u20140?\u21513?\u26222?\u-28826?\u12289?\u22855?\u29790?\u27773?\u-28826?\u12289?\u24191?\u24030?\u26412?\u30000?\u12289?\u21326?\u26216?\u27773?\u-28826?\u12289?\u-26939?\u25096?\u23572?\u12289?\u21326?\u20940?\u31354?\u-29693?\u12289?\u32654?\u22269?\u32422?\u20811?\u31354?\u-29693?\u12289?\u26085?\u31435?\u30005?\u26799?\u12289?\u28023?\u20449?\u30005?\u22120?\u12289?\u25705?\u24681?\u12289?\u30334?\u29305?\u21307?\u30103?\u29992?\u21697?\u12289?\u29233?\u-31858?\u24039?\u20811?\u21147?\u12289?\u-27073?\u-28694?\u-28738?\u26031?\u12289?\u22885?\u30340?\u26031?\u12289?\u-26939?\u-32077?\u12289?\u31435?\u30333?\u-26938?\u22242?\u12289?\u28145?\u22323?\u-31823?\u-32015?\u-28738?\u-26938?\u22242?\u12289?\u20013?\u-26938?\u-26938?\u22242?\u12289?\u32654?\u30340?\u-26938?\u22242?\u12289?\u22025?\u23453?\u-31863?\u28034?\u26009?\u12289?\u19977?\u26143?\u30005?\u26426?\u12289?\u27993?\u27743?\u27491?\u27888?\u31561?\u-229?- 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