作业成本预算问题分析——基于经济增加值和平衡计分卡视角-analysis of activity - based cost budget —— from the perspective of economic value added and balanced scorecard.docx

I I II II 摘 要 经过近百年的探索和发展，预算管理完成了从理论到实践的蜕变，成为一种高效 的企业管理工具。20 世纪 90 年代，全球化经济的形成和生产自动化程度的提高使产 品成本构成发生了巨大的变化，原有成本核算方法下的预算失去了原有的意义。作业 成本预算以其自身的严谨性、准确性和有效性而倍受青睐。经济增加值和平衡计分卡 也因在控制和管理方面的显著特点而被管理界所热衷。在我国，由于作业成本法的起 步比较晚，可以借鉴的经验不足，作业成本预算仅仅停留在基本概念的阐述和基本框 架的搭建上。如何将国外成熟的作业成本预算管理理念，结合我国企业的现实情况， 构建出一套具有中国特色的预算管理体系成为当前学术界及企业界亟待解决的问题。 本文从成本控制与预算管理两个角度出发，将两者充分融合。针对我国现有预算 管理控制不足的问题，从构建新方法视角来寻求一种适合我国企业特点的新型预算管 理和控制体系。本文首先概括总结经济增加值、平衡计分卡和作业成本预算的相关理 论，通过分析它们各自的优势和局限性总结出了经济增加值、平衡计分卡与作业成本 预算整合的意义。然后，运用两个章节系统阐述了基于经济增加值和平衡计分卡视角 的作业成本预算的编制与控制以及业绩考核与差异分析。最后，引入自设案例公司证 实了该理论体系的可行性以及相关的操作流程。本文以作业成本预算体系的构建为研 究重点，涵盖了预算的编制、执行、控制和业绩考核等内容。本文的创新之处是搭建 了基于经济增加值和平衡计分卡视角的作业成本预算模型，建立了基于战略的预算体 系。本论文只是完成三种管理理念的有效融合，扬长避短，构建一套符合中国企业特 色的预算管理体系。希望能够为我国企业的预算管理工作提供参考和借鉴。 关键词：作业成本预算；经济增加值；平衡计分卡 Abstract Through almost a hundred years of exproration and development,the budget control has transformated from theory to practice,and become a highly efficient enterprise management tool. After 20th century, age 90,with the formation of economic globalization and the promote of high atomization, The budget under the original cost accounting has lost its beginning meaning. The Activity-based budget is popular with its accuracy rigour、reliability and validity.The economic value added and the balance score card have been paid great attention because of their characteristic of mangement and control.In our contry,because of the late start and the lack of experience,The Activity-Based Budgeting only stay in the fundamental conception and the basic framework.How to construct a budget management system with chinese characteristics has become a burning question,which based on the advantaged experiences and methods in practices of ABB,and combined with the characteristic of enterprise management in China. The thesis is focused on control and management, combined them perfectly.In light of our poor budget management,the theory foundes a new mangement and control model that coincides with the situation of Chinese manufacturing enterpri