作业基础预算在H公司中的应用研究

发布时间：2018-04-26 22:22

本文选题：作业 + 作业基础预算　；参考：《河北大学》2017年硕士论文

【摘要】：作业基础预算是以作业成本法为基础的一种新型的预算管理方法。它从企业的战略目标和市场需求出发,对预算进行编制、执行、控制与考核。本文通过对H公司的充分调研,分析预算管理的现状从而发现其中存在的问题,并为其构建作业基础预算体系。本文采用理论联系实际的研究方法,对作业基础预算的研究背景以及相关理论进行初步研究之后,详细对H公司中预算管理的现状和存在的问题进行分析,并为其构建作业基础预算体系。首先对H公司的基本情况进行介绍;然后对预算的编制流程和编制内容进行了详细的描述,从而分析其在预算管理中存在的问题,例如产品成本预算编制不合理、预算考核制度不健全等,并对H公司实施作业基础预算的必要性和可行性进行了充分说明;再次,针对H公司预算管理中存在的问题为其构建作业基础预算体系,主要从预算的编制、执行、控制和考核这四个方面进行设计;最后,为了保证作业基础预算能够在H公司顺利实施,还提出了四点保障措施,包括推行作业成本法、开发配套软件、健全信息沟通机制以及加强教育宣传的力度。
[Abstract]:Activity-based budgeting is a new budget management method based on activity-based costing. Starting from the strategic objectives and market requirements, it prepares, implements, controls and assesses the budget. Based on the full investigation of H Company, this paper analyzes the present situation of budget management and finds out the existing problems, and constructs the operating basic budget system for H Company. In this paper, the current situation and existing problems of budget management in H Company are analyzed in detail after a preliminary study on the background and related theories of activity-based budgeting by combining theory with practice. And build the basic budget system for its operation. First of all, the basic situation of H Company is introduced, and then the process and content of budget preparation are described in detail to analyze the problems in budget management, such as unreasonable production cost budgeting. The budget assessment system is not perfect, and the necessity and feasibility of implementing activity-based budget in H Company are fully explained. Thirdly, aiming at the problems existing in the budget management of H Company, we construct the Activity-based Budget system for H Company. It is mainly designed from the four aspects of budget preparation, execution, control and assessment. Finally, in order to ensure the smooth implementation of the activity-based budget in H Company, it also puts forward four safeguards, including the implementation of activity-based costing. Develop supporting software, perfect information communication mechanism and strengthen educational propaganda.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

【参考文献】