浅论作业基础预算的一般方法

Methods on activity-based budgeting

作业基础预算是以作业为基本单位的前沿成本预算方法,作业基础预算在战略与预算之间增加了作业和流程分析及可能的改进措施,并在改进的基础之上预测作业的工作量以及相应的资源需求,通过作业基础预算来实现进一步提高企业经济效益的目标。作业基础预算基本方法中不同参数的选择,是编制作业基础预算工作的基础,如何对作业业绩差异理论分析,如何运用作业基础预算对企业进行业绩考核,是撰写本文的基本愿望。

Activity-based budgeting is the method to calculate budget based on activities during the whole project. It is an effective way to improve the efficiency by analyzing the process of the project, finding out the room of improvement in the project, and estimating the workload and resources required in the project. Choosing parameters is the key point to activity-based budgeting, and the aim of this article is to find ways to analyze activities during projects and ways to evaluate projects by activity-based budgeting.