作业成本法在预算管理中的应用研究

Research on the Application of Activity-Based Costing in Budget Management

以传统预算管理模式的缺陷为切入点,论文分析了将作业成本法的基本思想应用到预算管理中的优势,构想了作业预算管理系统的框架。

Taking the defect of traditional budget management mode as the breakthrough point,this paper analyzes the advantages of applying the basic idea of activity-based costing to budget management,and conceives the framework of the activity-based budget management system.