以价值管理观重构作业基础预算  

Activity-Based Budgeting:Unscrambling from a Value-Based-Management Perspective

作　　者：潘爱香[1] 吕乐 

机构地区：[1]北京工商大学商学院,北京100048 [2]安永华明会计师事务所,北京100738

出　　处：《北京工商大学学报（社会科学版）》2009年第1期41-47,共7页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

摘　　要：传统预算的弊端引发了改进预算甚至超越预算的热潮,作业基础预算(activity-based budgeting,ABB)正是针对传统预算症结提出的改进思路,其理论上无疑有效,实务中却始终温而不火。本文在分析了妨碍ABB推广运用原因基础上,提出了探索性解决方案:导入单位理念,既可改变"倒置ABC"作业基础预算编制方法的窘境,更有利于预算规划及其控制功能的发挥,进而能从价值管理视角全方位完善ABB。The defect of traditional budgeting which has surged budgeting betterment and even budget excess. The Activity- Based Budgeting （ABB） approach is exactly such improvement to conquer the defect of traditional budgeting. Though with a doubtless sound academic background, there exists little zeal for ABB in practice. Why is that？ How to solve it？ Based on the analysis of hindrance factors against ABB, an exploring method is put forward in this paper. By the introduction of Unit-Level- ABB, the predicament of ABB with a reversal-ABC method can be changed. Moreover, it is good to bring the planning function and budgetary control into play. Furthermore, ABB will be comprehensively improved from a Value-Based-Management perspective.

关 键 词：作业基础预算 作业管理 成本控制 价值管理 

分 类 号：F234.3[经济管理—会计学]