摘要
本文从作业基础预算标准的构成着手,谈论技术标准、管理标准以及岗位标准所包含的内容;在作业基础预算的应用条件的前提下,进行综合分析,就目标确定、预算编制等步骤,对企业作业基础预算体系的构建进行探讨。
From the constitute of activity-based budgeting standards, this article talks about the content of the technical standards, management standards and post criteria; in the context of the application conditions of activity -based budgeting, conducts a comprehensive analysis, and discusses the construction of activity-based budgeting system from the objectives establishment, budget preparation and other steps.
出处
《价值工程》
2014年第18期204-205,共2页
Value Engineering
关键词
作业基础预算标准构成
作业基础预算的应用条件
体系构建
constitute of activity-based budgeting standards
application conditions of activity-based budgeting
system construction
