【摘要】：作業(yè)基礎(chǔ)預(yù)算是以作業(yè)成本法為基礎(chǔ)的一種新的預(yù)算管理方法，隨著企業(yè)管理的發(fā)展越來(lái)越多的企業(yè)管理層開(kāi)始關(guān)注作業(yè)基礎(chǔ)預(yù)算管理。食品行業(yè)近些年由于食品安全問(wèn)題不斷涌現(xiàn)，越來(lái)越受到人們關(guān)注，對(duì)食品的質(zhì)量安全也越來(lái)越嚴(yán)格和重視，因此行業(yè)競(jìng)爭(zhēng)壓力也隨之增大。為了更好地立足和發(fā)展，企業(yè)在提高產(chǎn)品質(zhì)量的同時(shí)，還要探索企業(yè)治理與經(jīng)濟(jì)活動(dòng)如何有效控制的問(wèn)題，，找到適合企業(yè)自身的成本控制與核算方法尤為重要。因此，本文嘗試在食品企業(yè)應(yīng)用ABB的先進(jìn)預(yù)算管理方法，來(lái)改進(jìn)食品企業(yè)目前預(yù)算的脫離戰(zhàn)略目標(biāo)、過(guò)分重視財(cái)務(wù)指標(biāo)等現(xiàn)象，減少或降低預(yù)算的失真等財(cái)務(wù)問(wèn)題。 論文以食品企業(yè)為研究對(duì)象，進(jìn)行了作業(yè)基礎(chǔ)預(yù)算管理的理論分析，以及食品企業(yè)應(yīng)用作業(yè)基礎(chǔ)預(yù)算的可能性探討，并根據(jù)基礎(chǔ)理論建立一個(gè)實(shí)施體系。首先，分析了研究背景及意義，總結(jié)了國(guó)內(nèi)外研究現(xiàn)狀，闡述了作業(yè)基礎(chǔ)預(yù)算的相關(guān)理論，包括作業(yè)成本法的構(gòu)成要素和原理，以及作業(yè)基礎(chǔ)預(yù)算的基本內(nèi)涵、編制原理和方法，并且將作業(yè)基礎(chǔ)預(yù)算跟傳統(tǒng)的預(yù)算進(jìn)行了比較分析，明確作業(yè)基礎(chǔ)預(yù)算的優(yōu)勢(shì)和特點(diǎn)；其次，根據(jù)食品企業(yè)預(yù)算管理的現(xiàn)狀以及行業(yè)特點(diǎn)，對(duì)食品企業(yè)實(shí)施作業(yè)基礎(chǔ)預(yù)算的必要性和可行性進(jìn)行分析；再次，對(duì)食品企業(yè)應(yīng)用作業(yè)基礎(chǔ)預(yù)算管理進(jìn)行體系構(gòu)建，包括預(yù)算的編制、調(diào)整、執(zhí)行、控制以及績(jī)效考核，按照食品企業(yè)的特點(diǎn)，劃分并確認(rèn)作業(yè)及作業(yè)中心，分析其作業(yè)動(dòng)因和資源動(dòng)因，建立預(yù)算的經(jīng)營(yíng)平衡和財(cái)務(wù)平衡，并嚴(yán)格按照編制步驟執(zhí)行，在事中和事后分別進(jìn)行控制分析，最終對(duì)執(zhí)行結(jié)果進(jìn)行考核評(píng)估；最后，為了作業(yè)基礎(chǔ)預(yù)算在食品企業(yè)的有效推行，分別從企業(yè)文化、組織建設(shè)、信息溝通機(jī)制以及員工激勵(lì)機(jī)制幾方面提出作業(yè)基礎(chǔ)預(yù)算的保障措施。
[Abstract]:Activity-based budgeting is a new budget management method based on activity-based costing. With the development of enterprise management, more and more managers begin to pay attention to activity-based budget management. In recent years, the food industry has been paid more and more attention because of food safety problems, and the quality and safety of food is becoming more and more strict, so the competition pressure of food industry is also increasing. In order to better base on and develop, it is very important for enterprises to improve the quality of their products and to find out the methods of cost control and accounting suitable for the enterprises themselves as well as how to effectively control their corporate governance and economic activities. Therefore, this paper attempts to apply the advanced budget management method of ABB in food enterprises to improve the current budget of food enterprises from the strategic objectives, pay too much attention to financial indicators, reduce or reduce the distortion of the budget and other financial problems. This paper takes the food enterprise as the research object, carries on the theory analysis of the activity-based budget management, and discusses the possibility of the food enterprise applying the activity-based budget, and establishes an implementation system according to the basic theory. First of all, it analyzes the background and significance of the research, summarizes the current research situation at home and abroad, expounds the relevant theories of activity-based budgeting, including the components and principles of activity-based costing, and the basic connotation of activity-based budgeting. The principle and method of compiling and comparing the activity-based budget with the traditional budget are analyzed, and the advantages and characteristics of the activity-based budget are clarified. Secondly, according to the current situation of the budget management of food enterprises and the characteristics of the industry, the necessity and feasibility of implementing the operational basic budget for food enterprises are analyzed. Thirdly, the system of the application of activity-based budget management in food enterprises is constructed, including the preparation, adjustment, execution, control and performance evaluation of the budget. According to the characteristics of food enterprises, it divides and confirms the operation and operation center. It analyzes the operating motivation and resource driver, establishes the budget balance and financial balance, and carries out strictly according to the preparation steps, carries out control analysis in the event and afterwards, and finally evaluates the implementation result. Finally, in order to carry out activity-based budget effectively in food enterprises, the guarantee measures of activity-based budget are put forward from the aspects of enterprise culture, organization construction, information communication mechanism and employee incentive mechanism.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.82;F406.7

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本文編號(hào)：2428112