【摘要】：傳統(tǒng)成本計算是將發(fā)生的直接材料、直接人工直接計入產(chǎn)品生產(chǎn)成本,將所發(fā)生的制造費用進(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)品計入產(chǎn)品成本。伴隨中國經(jīng)濟(jì)的日新月異,中國經(jīng)濟(jì)和市場供求關(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)閺氖袌鲂枨蟮漠a(chǎn)品和服務(wù)開始,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)管理是我們實現(xiàn)這一轉(zhuǎn)變的最有效途徑。 本文以個案A公司預(yù)算管理工作的改進(jìn)為研究對象,對A公司原有的預(yù)算管理方法進(jìn)行解讀,并對其目前所采用的作業(yè)預(yù)算管理體系深入剖析,力求通過對預(yù)算流程改善和績效評估的提高角度,闡述作業(yè)預(yù)算管理的實施對A公司作業(yè)效率提升的影響。但本文也存在因國內(nèi)目前能夠進(jìn)行參照研究的樣本企業(yè)很少,所以本文存在無法進(jìn)行大數(shù)據(jù)的企業(yè)間實證分析的問題。
[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)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.6;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李燕峰;;ERP項目實施中的關(guān)鍵成功因素研究[J];中國管理信息化;2010年19期

2 孫宏艷;;構(gòu)建以EVA為核心的企業(yè)價值管理體系[J];經(jīng)濟(jì)師;2007年03期

3 王少君;王剛;呂民;高國安;;面向ERP實施的評價方法分析與選擇[J];制造業(yè)自動化;2007年05期

4 溫潔;;對企業(yè)實施全面預(yù)算管理的幾點認(rèn)識[J];價值工程;2007年08期

5 劉秋生;;基于模糊層次分析法的ERP軟件供應(yīng)商評價[J];科技管理研究;2008年11期

6 李國忠;;企業(yè)集團(tuán)預(yù)算控制模式及其選擇[J];會計研究;2005年04期

7 王運轉(zhuǎn);;基于信息系統(tǒng)的全面預(yù)算編制技術(shù)[J];會計之友(下旬刊);2006年01期

8 李紅英;;試談企業(yè)集團(tuán)實施全面預(yù)算管理的模式及步驟[J];會計之友(下旬刊);2006年06期

9 陳啟申;ERP致勝八字方針[J];企業(yè)管理;2005年09期

10 韓倩倩;潘愛玲;;企業(yè)集團(tuán)預(yù)算管理系統(tǒng)要素的層次結(jié)構(gòu)分析[J];云南財經(jīng)大學(xué)學(xué)報;2010年02期

，

本文編號：2501550