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作业基础预算在企业中的应用

摘要

随着企业经营环境的转变，企业经营管理理念己经深入到“作业”和“流程层次。因此，为了适应这一变化，企业预算管理也应该引入与经营管理和战略管理紧密联系的“作业”基础概念，这有助于企业战略目标的实现和作业流程的优化。目前，国外对作业基础预算己经进行了一定研究，而我国在这方面的研究起步较晚，研究内容也局限于对比作业基础预算与传统预算以及作业基础预算相关理论等。对于将作业基础预算应用于具体企业并系统分析应用效果尚未涉及，因而有必要对这一方面进行相关研究。文章首先介绍了作业基础预算的基本理论，列举了作业基础预算的优势；然后对作业基础预算在企业的基础预算情况进行介绍应用，最后进行总结。

关键词作业成本法；作业基础预算；作业成本管理

BBased on operations in enterprise of the application of the budget

ABSTRACT

along with the change of business environment, the enterprise management concept has been deeply into \”homework\” and \”process level. Therefore, in order to adapt to the change, the enterprise budget management should also be introduced and business management and strategic management of close contact\” homework \”basic concept, this will help enterprise strategic target realization and the working flow of optimization. At present, based on operations of foreign budget has been to a certain research in our country, and in the research of this aspect start later, research content also limited to contrast with the traditional budget based on operations budget based on operations and related theory, etc. For the budget will be based on operations used in the practical enterprise and budget system analysis application effect has not been involved and it is necessary to this aspect related research. This paper introduced the basic theory of budget based on operations, lists the basis of homework, and then to budget advantage enterprise’s foundation budget this paper, finally were summarized in this paper.

KEY WORDS homework cost method; Based on operations budget; Homework cost

management

目录

摘要………………………………………………………….. I

ABSTRACT…………………………………………………………. II

1作业基础预算理论概述………………………………………………. 1

1.1作业成本法概述………………………………………………. 1

1.1.1作业成本的概念………………………………………….. 1

1.1.2作业成本计算方法………………………………………… 1

1.2作业基础预算概述…………………………………………….. 1

1.3作业基础预算优点…………………………………………….. 2

1.3.1最有效配置企业资源………………………………………. 2