作业预算研究：成本管理维度.docVIP

作业预算研究： 北京工商大学硕士学位论文 m ：京工商大学 硕士学位论文 作业预算研究：成本管理维度 姓名：吕乐 申请学位级别：硕士 专业：会计学 导教师：潘爱香第三部分主要是将上述理论构想应用于洛铜集团的机台作业成本体系当中。 在对机台作业成本法进行分析的基础上，我们发现其也存在三大不足之处：缺乏 控制标杆、核算方法不利以及尚无差异分析。为了更好地实现成本控制的目的， 需要导入作业预算，以设置成本控制的标杆：核算方法应当改进，以适应成本控 制的要求；差异分析体系必须设立，以找到成本的真正动因。通过编制单位作业 成本预算和设计二维差异分析报表，我们为洛铜集团设计了一套简化的改进方 案。然而，正如文章中所提及，尽管我们已经意识到将理论交由实践检验的必要 性，但现实的阻力使我们无法严格遵守上述研究逻辑，此不可不谓本次研究的遗 憾所在。 对作业预算的研究是无法一激而就的，正如第四部分所指出的那样，研究方 法和研究深度是下一步努力的方向；此外，业界的支持和学界的关注也是作业预 算管理研究与应用取得成功的必要保障? 关键词：作业预算单位作业成本预算成本控制作业管理 Abstract Focusing on the orientation of cost contiol, activity-based management has been attached importance by the academic and practitioners. As the further research into ABM, Activity-base budgeting has presented itself to human eyeshot. However, the theoretical model of activity-based-budgeting encountered the severe challenge of reality. In allusion to this challenge, the thesis puts forward its immature view points on the construction of activity-based budgeting system based on the Activity-Based Management theory, using normative research method. The paper consists of four parts: To begin with, the first part makes an analysis into the status quo of research and application of activity-based budgeting. In addition, the main question of the thesis is brought forward that the theoretical idea has encountered the doubt from the reality. For the change of environment, the fiinctional-based cost system upgrades to the activity-based cost management. The technical bottleneck is the limit of budgets function. However, it doesnt mean that budgeting is out of date, better budgeting is its true approach^ of which ABB is brought forward. From consultants concept of ABB, to the model of ABB by academic community, there existed a relative climax on the research of ABB. But when applied into practice, theory was encountered by the practices oppugn. The Scottish-based brewery is one case, of which the theoretical model ends up with a failure for its modeling, operation and groundwork. W