作业基础预算体系研究

Study on Activity-based Budgeting system

综合运用管理会计、管理经济学、数量经济学等有关理论,通过构建需求函数,求出利润最大化下的产品最优销量组合,消除了传统销售预测的人为估计的局限,并结合作业成本法(Activity-BasedCosting,ABC),建立完整、科学的作业基础预算体系。

By synthetically applying relevant theories about management accounting, managerial economics and quantitative economics and setting up the demand function, this paper obtains the most optimum sales mix based on profit maximization, thus removing limitations of personal estimation in traditional sales forecast. Additionally, the paper sets up an integrated, scientific activity-based budgeting system by using activity-based costing (ABC).