文档介绍：外文翻译
原文:
ASPECT-ORIENTED ANALYSIS AND DESIGN
USING ACTIVITY BASED COSTING
1. INTRODUCTION
In business, reducing and controlling the costs of business activities has management’s attention. The real costs of business activities as part of a business process to support the customer are often higher than the budget, and there are often insufficient possibilities for control. To get a better understanding of the costs of business activities, anization may apply Activity-Based Costing (ABC) to determine prices of products and services. There exists a lot of literature about Activity-Based Costing, . Glad and Becker (1997). Activity-Based Management (ABM) uses ABC to collect data about costs. Hixon (1995) defines ABM as follows: “Activity-based management is the management and control of enterprise performance using activity-based information as the primary means of decision support”. Hammer et al. (1993) define BPR as follows: “Re-engineering is the fundamental rethinking of business processes to achieve dramatic improvements in critical, contemporary measures of performance, such as cost, quality, service and speed”. Achieving lower costs by rethinking business processes and business activities is a main goal of such approaches. ABC and ABM may play an important role in this rethinking process, . analyzing and designing business processes and activities. Different aspects of analyzing and designing an object system like a business process will be dealt with in this paper. Van Slooten and Brinkkemper (1993) define an object system as follows: “.. .the part of reality, or universe of discourse, considered as problem area.. .”, and distinguish the following important aspects of the analysis and design process: problem, organization, process, information, and behavior. The problem-oriented aspect uses methods, techniques, and tools to articulate and solve the problems of the object system; . ISAC analysis of change (Lundeberg, 1982) is a good example supporting t