本文選題：作業(yè) + 作業(yè)基礎(chǔ)預(yù)算�。� 參考：《河北大學(xué)》2017年碩士論文

【摘要】：作業(yè)基礎(chǔ)預(yù)算是以作業(yè)成本法為基礎(chǔ)的一種新型的預(yù)算管理方法。它從企業(yè)的戰(zhàn)略目標(biāo)和市場(chǎng)需求出發(fā),對(duì)預(yù)算進(jìn)行編制、執(zhí)行、控制與考核。本文通過(guò)對(duì)H公司的充分調(diào)研,分析預(yù)算管理的現(xiàn)狀從而發(fā)現(xiàn)其中存在的問(wèn)題,并為其構(gòu)建作業(yè)基礎(chǔ)預(yù)算體系。本文采用理論聯(lián)系實(shí)際的研究方法,對(duì)作業(yè)基礎(chǔ)預(yù)算的研究背景以及相關(guān)理論進(jìn)行初步研究之后,詳細(xì)對(duì)H公司中預(yù)算管理的現(xiàn)狀和存在的問(wèn)題進(jìn)行分析,并為其構(gòu)建作業(yè)基礎(chǔ)預(yù)算體系。首先對(duì)H公司的基本情況進(jìn)行介紹;然后對(duì)預(yù)算的編制流程和編制內(nèi)容進(jìn)行了詳細(xì)的描述,從而分析其在預(yù)算管理中存在的問(wèn)題,例如產(chǎn)品成本預(yù)算編制不合理、預(yù)算考核制度不健全等,并對(duì)H公司實(shí)施作業(yè)基礎(chǔ)預(yù)算的必要性和可行性進(jìn)行了充分說(shuō)明;再次,針對(duì)H公司預(yù)算管理中存在的問(wèn)題為其構(gòu)建作業(yè)基礎(chǔ)預(yù)算體系,主要從預(yù)算的編制、執(zhí)行、控制和考核這四個(gè)方面進(jìn)行設(shè)計(jì);最后,為了保證作業(yè)基礎(chǔ)預(yù)算能夠在H公司順利實(shí)施,還提出了四點(diǎn)保障措施,包括推行作業(yè)成本法、開(kāi)發(fā)配套軟件、健全信息溝通機(jī)制以及加強(qiáng)教育宣傳的力度。
[Abstract]:Activity-based budgeting is a new budget management method based on activity-based costing. Starting from the strategic objectives and market requirements, it prepares, implements, controls and assesses the budget. Based on the full investigation of H Company, this paper analyzes the present situation of budget management and finds out the existing problems, and constructs the operating basic budget system for H Company. In this paper, the current situation and existing problems of budget management in H Company are analyzed in detail after a preliminary study on the background and related theories of activity-based budgeting by combining theory with practice. And build the basic budget system for its operation. First of all, the basic situation of H Company is introduced, and then the process and content of budget preparation are described in detail to analyze the problems in budget management, such as unreasonable production cost budgeting. The budget assessment system is not perfect, and the necessity and feasibility of implementing activity-based budget in H Company are fully explained. Thirdly, aiming at the problems existing in the budget management of H Company, we construct the Activity-based Budget system for H Company. It is mainly designed from the four aspects of budget preparation, execution, control and assessment. Finally, in order to ensure the smooth implementation of the activity-based budget in H Company, it also puts forward four safeguards, including the implementation of activity-based costing. Develop supporting software, perfect information communication mechanism and strengthen educational propaganda.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.92;F406.7

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