作业基础预算流程分析-中国科技论文在线.PDF

预 测 Vo1．23．No．1 FORECASTING 2004年第1期 作业基础预算流程分析 欧佩玉。 王平心。 汪应洛 (西安交通大学，陕西 西安 710061) 摘 要：如何建立一套完整、有用的预算制度以协助企业发展，是目前企业管理者必须深入思考的问题。本文主 要介绍了ABC研究的奠基者之一——国际高级制造商协会(CAM—I)关于作业基础预算(ABB)的研究成果，包括 ABB中的专用名词、基本流程和ABB闭环图的设计和应用，并以一例说明了企业如何进行作业基础预算。本文 的研究目的在于说明ABB从战略和顾客需求出发，通过预测计划期生产、销售产品或劳务的需求量，从而预测 相应的作业需求量，在此基础上预测资源的需求量，并与企业目前的资源供应量进行比较，使资源配置更加可信 客观。 关键词：作业基础预算；作业成本计算；预算 中图分类号：F234．3 文献标识码：A 文章编号：1003—5192I2004)O1—0056—06 The Activity-based Budgeting Process Analysis OU Pei—yu， WANG Pin—xin， WANG Ying—luo (Xi’an Jiaotong University，Xi’an 710061，China) Abstract：It’S an inportant topic for managers to found a complete and useful budget system which is helpful to the progress of an organization、This paper introduces Activity—based Budgeting research of CAM—1 who is a key founder of Activity-based Costing、The key terms of ABB includes Consumption Rate，Resources Needed，Resources Supplied， Resources Used，Financial Balance and Operational Balance．The ABB process involves modifying two of the seven steps in order to create an iterative process that seeks to establish an operational balance of an organization’S resources and a financial balance that meets selected target financial measures．CAM—I ABB Closed Loop illustrates the process of ABB in which circled numbers of the sequences of steps have been inserted in their appropriate places．The paper also reviews the pitfalls of traditional budget and points out the advantages of using ABB to allocate resources of company、 The ABB process，featuring the CAM—I ABB Closed Loop，offers a forward—looking demand