食品企业作业基础预算管理研究
发布时间：2019-02-22 10:07
【摘要】：作业基础预算是以作业成本法为基础的一种新的预算管理方法，随着企业管理的发展越来越多的企业管理层开始关注作业基础预算管理。食品行业近些年由于食品安全问题不断涌现，越来越受到人们关注，对食品的质量安全也越来越严格和重视，因此行业竞争压力也随之增大。为了更好地立足和发展，企业在提高产品质量的同时，还要探索企业治理与经济活动如何有效控制的问题，，找到适合企业自身的成本控制与核算方法尤为重要。因此，本文尝试在食品企业应用ABB的先进预算管理方法，来改进食品企业目前预算的脱离战略目标、过分重视财务指标等现象，减少或降低预算的失真等财务问题。 论文以食品企业为研究对象，进行了作业基础预算管理的理论分析，以及食品企业应用作业基础预算的可能性探讨，并根据基础理论建立一个实施体系。首先，分析了研究背景及意义，总结了国内外研究现状，阐述了作业基础预算的相关理论，包括作业成本法的构成要素和原理，以及作业基础预算的基本内涵、编制原理和方法，并且将作业基础预算跟传统的预算进行了比较分析，明确作业基础预算的优势和特点；其次，根据食品企业预算管理的现状以及行业特点，对食品企业实施作业基础预算的必要性和可行性进行分析；再次，对食品企业应用作业基础预算管理进行体系构建，包括预算的编制、调整、执行、控制以及绩效考核，按照食品企业的特点，划分并确认作业及作业中心，分析其作业动因和资源动因，建立预算的经营平衡和财务平衡，并严格按照编制步骤执行，在事中和事后分别进行控制分析，最终对执行结果进行考核评估；最后，为了作业基础预算在食品企业的有效推行，分别从企业文化、组织建设、信息沟通机制以及员工激励机制几方面提出作业基础预算的保障措施。
[Abstract]:Activity-based budgeting is a new budget management method based on activity-based costing. With the development of enterprise management, more and more managers begin to pay attention to activity-based budget management. In recent years, the food industry has been paid more and more attention because of food safety problems, and the quality and safety of food is becoming more and more strict, so the competition pressure of food industry is also increasing. In order to better base on and develop, it is very important for enterprises to improve the quality of their products and to find out the methods of cost control and accounting suitable for the enterprises themselves as well as how to effectively control their corporate governance and economic activities. Therefore, this paper attempts to apply the advanced budget management method of ABB in food enterprises to improve the current budget of food enterprises from the strategic objectives, pay too much attention to financial indicators, reduce or reduce the distortion of the budget and other financial problems. This paper takes the food enterprise as the research object, carries on the theory analysis of the activity-based budget management, and discusses the possibility of the food enterprise applying the activity-based budget, and establishes an implementation system according to the basic theory. First of all, it analyzes the background and significance of the research, summarizes the current research situation at home and abroad, expounds the relevant theories of activity-based budgeting, including the components and principles of activity-based costing, and the basic connotation of activity-based budgeting. The principle and method of compiling and comparing the activity-based budget with the traditional budget are analyzed, and the advantages and characteristics of the activity-based budget are clarified. Secondly, according to the current situation of the budget management of food enterprises and the characteristics of the industry, the necessity and feasibility of implementing the operational basic budget for food enterprises are analyzed. Thirdly, the system of the application of activity-based budget management in food enterprises is constructed, including the preparation, adjustment, execution, control and performance evaluation of the budget. According to the characteristics of food enterprises, it divides and confirms the operation and operation center. It analyzes the operating motivation and resource driver, establishes the budget balance and financial balance, and carries out strictly according to the preparation steps, carries out control analysis in the event and afterwards, and finally evaluates the implementation result. Finally, in order to carry out activity-based budget effectively in food enterprises, the guarantee measures of activity-based budget are put forward from the aspects of enterprise culture, organization construction, information communication mechanism and employee incentive mechanism.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F406.7
本文编号：2428112
[Abstract]:Activity-based budgeting is a new budget management method based on activity-based costing. With the development of enterprise management, more and more managers begin to pay attention to activity-based budget management. In recent years, the food industry has been paid more and more attention because of food safety problems, and the quality and safety of food is becoming more and more strict, so the competition pressure of food industry is also increasing. In order to better base on and develop, it is very important for enterprises to improve the quality of their products and to find out the methods of cost control and accounting suitable for the enterprises themselves as well as how to effectively control their corporate governance and economic activities. Therefore, this paper attempts to apply the advanced budget management method of ABB in food enterprises to improve the current budget of food enterprises from the strategic objectives, pay too much attention to financial indicators, reduce or reduce the distortion of the budget and other financial problems. This paper takes the food enterprise as the research object, carries on the theory analysis of the activity-based budget management, and discusses the possibility of the food enterprise applying the activity-based budget, and establishes an implementation system according to the basic theory. First of all, it analyzes the background and significance of the research, summarizes the current research situation at home and abroad, expounds the relevant theories of activity-based budgeting, including the components and principles of activity-based costing, and the basic connotation of activity-based budgeting. The principle and method of compiling and comparing the activity-based budget with the traditional budget are analyzed, and the advantages and characteristics of the activity-based budget are clarified. Secondly, according to the current situation of the budget management of food enterprises and the characteristics of the industry, the necessity and feasibility of implementing the operational basic budget for food enterprises are analyzed. Thirdly, the system of the application of activity-based budget management in food enterprises is constructed, including the preparation, adjustment, execution, control and performance evaluation of the budget. According to the characteristics of food enterprises, it divides and confirms the operation and operation center. It analyzes the operating motivation and resource driver, establishes the budget balance and financial balance, and carries out strictly according to the preparation steps, carries out control analysis in the event and afterwards, and finally evaluates the implementation result. Finally, in order to carry out activity-based budget effectively in food enterprises, the guarantee measures of activity-based budget are put forward from the aspects of enterprise culture, organization construction, information communication mechanism and employee incentive mechanism.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F406.7
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本文编号：2428112
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