摘要
价值链会计这个新兴的会计领域尚有很多未确定事项,其中价值链预算就是一个方面。本文阐述了价值链预算的作用、作业预算编制流程、价值链与作业链、价值链预算与作业预算的关系,提出以作业预算为借鉴编制价值链预算的设想。
Many things in the new field of Value-Chain Accounting are unascertainable now, one of which is the budgeting for it under the background of Value-Chain Management. This article discusses the function of VCB（Value-Chain Budgeting）, ABB（Activity-Based Budgeting）, the relationship between Value-Chain and Activity-Chain, and the relationship between those two kind of budgets, and then comes up with the consideration of using ABB for reference as to the budgeting for Value-Chain Accounting.
出处
《价值工程》
2005年第11期41-43,共3页
Value Engineering
