基于作业成本法的预算管理体系

作业成本法作为一种科学的成本计算方法,已被理论界和实务界普遍认同,与之相伴随的作业管理,由于其在企业管理上的重大开拓性也已被企业界广泛接受。为充分发挥作业成本管理的作用,解决预算管理与作业管理"两张皮"的现象,有必要将作业成本原则扩展到预算领域。作业基础预算可以帮助企业更好地理解和管理所从事的作业和业务流程,可以为每一项流程或作业制定一套平衡的绩效衡量和目标体系,并把目标和职责落实到流程的分级体系,从而实现对预算执行过程的分析与控制以及预算执行结果的评价与考核。

A budget management system based on Activity-Based costing

Activity Based Costing (ABC) has already been widespread approbated by the theories and practice as a scientific cost calculates method. Activity Based Cost Management (ABCM) also has been extensive accepted by business enterprise. It is necessary to bring the principle of Activity Based costing into the field of budget for exert the effect of the ABCM. Activity Based Budgeting (ABB) can help manager understand and manage activity and business process, and establish equilibrium measure and target system for every activity and business process, and take the target and responsibility into the process's ratings system. Resulting analyzes and controls the budget carry out process and the result's evaluation.