【摘要】：傳統(tǒng)成本計(jì)算是將發(fā)生的直接材料、直接人工直接計(jì)入產(chǎn)品生產(chǎn)成本,將所發(fā)生的制造費(fèi)用進(jìn)行匯集,然后再將匯集的金額按一定標(biāo)準(zhǔn)分配到有關(guān)產(chǎn)品計(jì)入產(chǎn)品成本。伴隨中國(guó)經(jīng)濟(jì)的日新月異,中國(guó)經(jīng)濟(jì)和市場(chǎng)供求關(guān)系也逐漸從供給約束型向需求約束型轉(zhuǎn)變,這便要求中國(guó)企業(yè)的管理方法和管理思路做出相應(yīng)的轉(zhuǎn)變。企業(yè)的資源配置和生產(chǎn)模式也要轉(zhuǎn)變?yōu)閺氖袌?chǎng)需求的產(chǎn)品和服務(wù)開(kāi)始,到具體作業(yè),再到所需要配置的資源,而不是從傳統(tǒng)的資源直接地轉(zhuǎn)化到產(chǎn)品和服務(wù)中�；谧鳂I(yè)成本法的作業(yè)基礎(chǔ)預(yù)算(ABB)管理是我們實(shí)現(xiàn)這一轉(zhuǎn)變的最有效途徑。 本文以個(gè)案A公司預(yù)算管理工作的改進(jìn)為研究對(duì)象,對(duì)A公司原有的預(yù)算管理方法進(jìn)行解讀,并對(duì)其目前所采用的作業(yè)預(yù)算管理體系深入剖析,力求通過(guò)對(duì)預(yù)算流程改善和績(jī)效評(píng)估的提高角度,闡述作業(yè)預(yù)算管理的實(shí)施對(duì)A公司作業(yè)效率提升的影響。但本文也存在因國(guó)內(nèi)目前能夠進(jìn)行參照研究的樣本企業(yè)很少,所以本文存在無(wú)法進(jìn)行大數(shù)據(jù)的企業(yè)間實(shí)證分析的問(wèn)題。
[Abstract]:The traditional cost calculation is that the direct material will be directly manually counted in the product production cost, the manufacturing cost will be collected, and then the collected amount will be allocated to the relevant product cost according to a certain standard. With the rapid development of China's economy, the relationship between supply and demand in China's economy and market has gradually changed from supply-constrained to demand-constrained, which requires the corresponding changes in the management methods and management ideas of Chinese enterprises. The resource allocation and production mode of the enterprise should also be changed from the products and services required by the market to the specific operations, and then to the resources that need to be allocated, rather than directly from the traditional resources to the products and services. Activity-based budget (ABB) management based on activity-based costing is the most effective way for us to achieve this transformation. This paper takes the improvement of budget management of case A company as the research object, interprets the original budget management method of company A, and deeply analyzes the operation budget management system adopted at present, and tries to explain the influence of the implementation of operation budget management on the improvement of operation efficiency of company A through the improvement of budget process and the improvement of performance evaluation. However, there are few sample enterprises that can carry out reference research in China at present, so this paper has the problem that big data's empirical analysis among enterprises can not be carried out.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.6;F406.7

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