基于作业基础的成本预算改进研究

基于作业基础的成本预算改进研究(12200字)
摘  要：随着社会的发展和经济的进步，企业的内外经营环境都发生了翻天覆地的变化。为了提高自身的竞争能力和抵御变幻莫测的风险，企业需要不断地深化预算管理的职能、作用与范围。预算是兼有计划、控制、协调、激励、评价等功能的体系。为了使企业的相关管理职能发挥的淋漓尽致，可以将作业成本法的相关理论运用于预算领域。基于作业基础的成本预算作为一种科学的方法，不仅可以帮助企业实现战略与预算的有效衔接，使员工更好的理解和管理所从事的作业和业务流程，还能够把员工的业绩与预算相结合，建立起更为有效的业绩评价和激励机制。
本文介绍了作业基础预算的基本概念，在分析了传统预算难以克服的缺陷的基础上，把作业基础预算与传统预算进行比较，说明作业成本预算以流程化为前提进行编制，可以克服传统预算的缺点，更好地为企业的日常经营管理服务。
关键词：成本预算；传统成本预算；作业成本预算

Research on the Improvement of Cost Budget Based on Activity
Abstract: With the development of the society and economy, the great changes of operating environment take place inside and outside of enterprise. The enterprise need continually deepen functions and scope of budget management in order to improve the ability of competition and withstand the changeful risk. Budget management is a system, have the functions such as planning, controlling, incentive system, etc. In order to make use of the activity-based cost management, we can solve the inconsistency between the budget management and the activity-based management. The activity-based budget as a scientific method, which is not only used to effectively link between the enterprise’ strategy and budget, but help employee and employer understand, the business process, so building the perfect evaluation system which could combine the performance with budget.
The conception of ABB was presented in this paper, and then ABB was compared with traditional budget on the basis of analyzing the limitation of traditional budget. ABB can provide detailed activity information for the operation management because it successfully integrates process, strategy with management.
Key words: Cost Management；Traditional budget；Activity-Based Budgeting；

目    录
摘要………………………………………………………………………………1
关键词……………………………………………………………………………1
一、绪论……………………………………………………………………2
（一）研究意义……………………………………………………………………2
（二）国内外文献综述……………………………………………………………2
1 国外研究现状………………………………………………………………2
2 国内研究现状………………………………………………………………3
（四）研究内容……………………………………………………………………5
二、传统成本预算及其评价…………………………………………………………6
（一）成本预算管理内涵…………………………………………………………6
（二）传统成本预算的特点………………………………………………………6
（三）传统成本预算的缺陷………………………………………………………6
三、基于作业基础改进成本预算……………………………………………………7
  （一）作业基础预算内涵…………………………………………………………7
（二）基于作业基础改进成本预算编制…………………………………………8
（三）基于作业基础改善成本预算管理…………………………………………9
四、改进后的成本预算的优越性……………………………………………………10
五、应用作业基础成本预算应注意的问题………………………………………11
六、结束语……………………………………………………………………………12
参考文献………………………………………………………………………12
致谢 …………………………………………………………………………………13