作业基础全面预算研究

A Study on Activity-Based Total Budget

随着经济的发展,传统全面预算已不能满足企业预算管理的需要,一种更先进的预算方法--作业基础全面预算应运而生。本文在介绍了作业基础全面预算管理优点的基础上,笔者提出了对作业基础全面预算的构想,最后阐述了作业基础全面预算应进一步研究的问题。

With the development of the economy, traditional for on an all-round way has not met the need of the budget managementBased on above, a more advanced budget method--activity-based for on an all-round way appeared. This paper starts the advantages of theactivity-based for on an all-round way, and then discusses the design for activity-based for on an all-round way, Finally, the paper puts forward some problems about activity-based for on an all-round way, that need further studied.