北京工商大学学报：社会科学版
北京工商大學學報：社會科學版
북경공상대학학보：사회과학판
JOURNAL OF TECHNOLOGY AND BUSINESS UNIVERSITY
2009年
1期
41~47
,共null页
作业基础预算 作业管理 成本控制 价值管理
作業基礎預算 作業管理 成本控製 價值管理
작업기출예산 작업관리 성본공제 개치관리
Activity-Based Budgeting （ABB）; activity-based management; cost control; Value-Based-Management
传统预算的弊端引发了改进预算甚至超越预算的热潮，作业基础预算（activity-based budgeting，ABB）正是针对传统预算症结提出的改进思路，其理论上无疑有效，实务中却始终温而不火。本文在分析了妨碍ABB推广运用原因基础上，提出了探索性解决方案：导入单位理念，既可改变“倒置ABC”作业基础预算编制方法的窘境，更有利于预算规划及其控制功能的发挥，进而能从价值管理视角全方位完善ABB。
傳統預算的弊耑引髮瞭改進預算甚至超越預算的熱潮，作業基礎預算（activity-based budgeting，ABB）正是針對傳統預算癥結提齣的改進思路，其理論上無疑有效，實務中卻始終溫而不火。本文在分析瞭妨礙ABB推廣運用原因基礎上，提齣瞭探索性解決方案：導入單位理唸，既可改變“倒置ABC”作業基礎預算編製方法的窘境，更有利于預算規劃及其控製功能的髮揮，進而能從價值管理視角全方位完善ABB。
전통예산적폐단인발료개진예산심지초월예산적열조，작업기출예산（activity-based budgeting，ABB）정시침대전통예산증결제출적개진사로，기이론상무의유효，실무중각시종온이불화。본문재분석료방애ABB추엄운용원인기출상，제출료탐색성해결방안：도입단위이념，기가개변“도치ABC”작업기출예산편제방법적군경，경유리우예산규화급기공제공능적발휘，진이능종개치관리시각전방위완선ABB。
The defect of traditional budgeting which has surged budgeting betterment and even budget excess. The Activity- Based Budgeting （ABB） approach is exactly such improvement to conquer the defect of traditional budgeting. Though with a doubtless sound academic background, there exists little zeal for ABB in practice. Why is that？ How to solve it？ Based on the analysis of hindrance factors against ABB, an exploring method is put forward in this paper. By the introduction of Unit-Level- ABB, the predicament of ABB with a reversal-ABC method can be changed. Moreover, it is good to bring the planning function and budgetary control into play. Furthermore, ABB will be comprehensively improved from a Value-Based-Management perspective.
