Target setting for indirect processes: a new hybrid method for the continuous improvement management of indirect processes
针对间接流程成本高且难以评估的问题，提出一种结合流程建模、分析网络过程、作业成本管理和目标成本法的混合方法TSIP，帮助管理者确定需要改进的间接流程及改进程度，并在全球一级汽车供应商中验证。
Indirect processes are increasingly contributing to the total cost of production in highly competitive and technology-intensive industries. Unfortunately, they are less assessable than direct processes due to the complex organisational management structure. Therefore, companies seeking to make improvements in indirect areas need decision support methods to indicate which indirect process needs to be improved and to what extent. To facilitate this task, the target setting for indirect processes (TSIP) method has been developed following the constructive research approach. TSIP is a combination of process modelling, the analytic network process, activity-based management from managerial accounting research and the value control chart from target costing research in a kaizen budgeting framework. This new hybrid method is developed and validated in cooperation with a global first-tier automotive supplier.