A机械加工企业业务流程再造的研究
业务流程再造理论的提出，已经经历了二十余年的时间，各国的管理学家经过多年的理论方法研究，在最初的基础理论上不断的完善和提高，逐步成长为在不同国家、不同行业的企业流程再造运行模式。随着流程管理理论进入到中国，该理论不断地在企业中的被实践、被证明，并且伴随着管理水平的突破性提高、正面经济效益明显显现的同时，其所隐藏的风险也是巨大的。
本文通过对企业流程的理论、方法、案例等各方面的研究，深入调研A企业的企业性质、发展历史、管理现状、外部市场等因素，运用并完善企业流程再造理论，提出了一些个人的观点：
（1）流程再造无法被轻易模仿，只有创新者、开拓者。
（2）流程未动，结构先行，无论责权，利益绑定。
（3）流程再造的失败更多是其与企业文化相背离。
从理论层面，本文详细的分析了组织结构对于A企业经营管理的重要影响，以及其在企业流程再造过程中的举足轻重的重要地位；同时在技术层面，阐述了A企业的流程再造理念的执行步骤与方法，最后也希望此文章能够对同性质企业的流程管理提供实际借鉴。
关键字：流程，再造，BPR，组织结构，价值
Study on BPR Application in Machining Corporation A
ABSTRACT
It has been nearly 20 years since the business process reengineering (BPR) was first put forward. It took the management experts in the world nearly 20 years to research the theory and method. The initial theory was perfected and improved，and gradually formed the operation mode of BPR in different countries and different nature of corporation. As the theory of the BPR enters China, and it’s unceasingly in the enterprise of practice proves that with the improvement of management level, the positive effects of economic, hidden risks are huge.
The thesis discusses the theory of business processes, methods, procedures, cases, data and each respect. It also studies the views on the management status, characteristics of the enterprise, history, market of the K Corporation. Using and improving the theory of the BPR, this paper puts forward some personal views:
（1）The reengineer is an innovator, pioneer and successful , not an imitator.
（2）Changes in the structure prior to the change process, whether rights and responsibilities, interests is the most important.
（3）Failure is not caused by reengineering itself, nor the facilitator reengineering viewpoints and methods, but its not correct deviation and the enterprise culture.
The thesis carries out a comprehensive analysis about the important influence of the structure on K enterprise, and the structure has an important role in the BPR. At the same time, this paper expounds the execution procedures and methods of the BPR for K Corporation. I hope that this article can provide reference for the same nature enterprise of BPR model.
KEY WORDS：Process, Reengineering, BPR, Value, Structure
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