提出了从作业管理的角度进行企业流程重构的思想。
This paper proposes the idea of Business Process Reengineering based on the Activity based Management(ABM).
在大型企业中，业务流程重构工作是一项非常复杂的项目，可能要花费数年，并涉及到众多的人力和信息技术系统。
A business process re-engineering effort at a large enterprise is a complex undertaking that may take several years and involve many people and many IT systems.
供应链合作伙伴的选择与评判是企业自身和企业与企业之间的业务工艺流程重构过程。
The evaluating and choosing of supply chain partners is a reconstruction process of business and techniques in and between enterprises.
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