作业成本法在预算管理中的应用研究  

作　　者：边振坤 

机构地区：[1]大亚湾核电运营管理有限责任公司,广东深圳518124

出　　处：《产业创新研究》2018年第10期75-77,共3页Industrial Innovation

摘　　要：随着供给侧结构性改革和新旧产能更换速度不断加快,某企业作为新能源产业,取得迅猛发展,同时也产生了成本增长过快,成本预算管理宽松等传统成本预算治理下企业普遍存在的问题。本文针对传统成本预算管理中存在的不足、作业基础预算的先进性以及实施作业基础预算的可行性进行系统的分析、研究,认为作业成本预算是目前较为先进的成本预算管理方法,既可以弥补传统成本预算管理的缺陷,又能够促进企业提升管理,对企业降本增效起到了至关重要的作用,同时也为企业实现价值最大化走出了一条新路。With the continuous acceleration of supply-side structural reform and the replacement of old and new production capacity, an enterprise, as a new energy industry, has achieved rapid development. At the same time, it also has problems that generally exist under the traditional cost budget management, such as excessively rapid cost growth and loose cost budget management. Aiming at the defects of traditional cost budget management, the advanced nature of the activity- based budget, and the feasibility of implementing activity,based budget with system analysis, research, think the homework cost budget is now more advanced cost management method, which can make up for the defect of traditional cost budget management, and to promote the enterprise management, authors efficiency of the enterprise has played a vital role, but also for enterprises to implement industry fiscal union, maximizing the value out of a new road.

关 键 词：传统预算管理 作业成本法 作业成本管理 作业基础预算 

分 类 号：F426.61[经济管理—产业经济] F406.7