作业预算
- 网络operational budget;activity-based budget;activity based budgeting;abb
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企业营销预算中资源优化模型与作业预算法
The Resources Optimization Model and the Task-budget Technique in Marketing Budget
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提出了基于资源消耗会计作业预算的流程、应用条件。
The paper expound the process and application conditions of Activity-Based Budgeting based on RCA .
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第五章作业预算在管道建设项目采购作业中运用,根据供应价值链分析,将采购成本分为增值项目和非增值项目。
According to the supply value chain analysis , the cost of procurement is divided into value-added items and non-value-added projects .
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分析了如何编制作业预算,如何制订标准作业成本制度和进行差异分析。
Author analyze how to write the budget based activity-based costing , and how to write standard activity cost , and how to analyze .
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同时,我们提出了作业预算控制与绩效考核集成的具体方案,以使对制造企业预算控制系统改进的设想更具可操作性。
Meanwhile , we raised the specific project to integrate activity-based budgeting and performance reviews , which make the improvement of manufacturer budget control system more workable .
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财权预算以投资者为预算主体,作业预算以企业总经理为预算主体。
The investors are the main budget subjects in financial rights budget , while the general manager of the enterprise is the main budget subjects in activity budget activity .
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本文通过吸收美国著名学者卡普兰和诺顿于20世纪90年代发明的平衡计分卡的先进思想,试图构建以战略预算和作业预算为基础的战略管理框架,这将对实现企业战略目标具有重要意义。
This paper , with the balanced score card introduced by Kaplan and Norton in 1990s , attempts to build a strategic management frame based on strategic budgeting and activity-based budgeting , which will play a major role in realizing the strategic goal of an enterprise .
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作业基础预算(Activity-BasedBudgeting,简称ABB)管理是建立在作业成本法基础上的一种新型预算管理方法。
Activity-Based Budgeting management is a new type of budgeting management based on ABC .
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作业弹性预算法在航空制造企业中的应用模型
Analysis on the Application Model of the Activity-based Cost in Aeronautical Manufacturer
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作业基础预算法在电信运营成本预算中的应用
The budget of telecom operation based on activity Activity Show Budget PC
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作业基础预算流程分析
The Activity - based Budgeting Process Analysis
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作业基础预算体系研究
Study on Activity-based Budgeting system
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提出建立以品牌战略为导向,基于关键作业的预算管理模式。
Secondly , it points out that the brand strategy-oriented budget management model based on critical activities should be established .
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以此为出发点来进行作业基础预算管理研究,只有四个维度的平衡记分卡已不能满足其要求,基于利益相关者最大化目标的绩效棱柱就成为最为合适的选择。
So the Performance Prism based on stakeholder interests becomes the compatible one to be combined with Activity - Based Budgeting .
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作业基础预算通过为每一项流程或作业指定平衡的衡量和目标体系,并把目标和责任落实到流程的分级体系,使预算真正落到实处。
Activity-Based Budget is the system which make the enterprise'budget come true by the way of integrating the corporation goals into the related job .
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在工程准备阶段重点在于编制工程的成本总预算和作业基础预算,确定成本控制目标;
In preparation class , it is important to draw up total cost budget and fundamental plan by which the goal of cost control can be determined .
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作业弹性预算法模型是集成本预算与作业成本法之所长,将两者结合从而构筑起成本管理决策的一种新体系。
Activity-Based Flexible Budget which is the integration of cost budget and Activity-Based Cost ( ABC ), will build a kind of new system of cost management decision .
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作业基础预算是作业成本与预算管理相结合的有机产物,是传统预算管理对竞争环境变化所做出的一种适应性变革。
Activity-based budget is the product of activity-based cost and the budget management , is the compatible transformation to traditional budget management towards the change of competition environment .
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论文将作业基础预算法原理引入我国高校支出预算编制,能够比较精准的反映各个部门的支出情况、规范支出行为。
This paper introduces the principles of Activity-Based Budgeting on the expenditure budgeting , which more accurately reflection of each department of the disbursement situation and standard spending behavior .
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最后,本论文分析了作业基础预算的实际应用方面的问题,并对作业基础预算在中国的应用前景阐述了自己的看法。
Finally , certain general problems about the application of ABB , as well as personal opinion on ABB 's application in China , were brought forward in this part .
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在重点分析了传统预算自身难以克服的缺陷的基础上,把作业基础预算与传统预算进行了对比,指出传统预算过于强调财务性指标,不能很好地与企业经营管理和战略目标相结合。
ABB was compared with traditional budget on the basis of analyzing the limitations of traditional budget , which is gradually disadvantageous for modern enterprises because of its mere focus on aggregate financial result .
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本文在价值链分析的基础上,以整合的业务流程和优化的作业作为预算编制和控制的组织平台,构建作业优化预算编制预算控制与考核作业优化的闭环式预算管理体系。
Based on the analysis of value chain , this paper uses integrated business processes and optimized activities as the organization platform for the . budget formulation and control to build a loop-type budget management system , which is " Activity optimization-Budget formulation-Budget control and evaluation-Activity optimization " .
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基于作业的全面预算管理模式以市场需求量的预测作为预算编制的起点。
The start - point of TBM based activity is the forecasting market demand .
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作业基础全面预算研究
A Study on Activity-Based Total Budget
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深刻剖析了预算成本的涵盖范围,构建了基于作业的成本预算制度方法;
Thirdly , this paper analyzes the range of containing of budget cost deeply and sets up cost budget system based on activity .
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通过对工程项目成本构成的深入分析,提出了成本预测、成本控制及降低工程成本的有效途径。(3)深刻剖析了预算成本的涵盖范围,构建了基于作业的成本预算制度方法;
Through the analysis of the cost structure of engineering construction , it presents some measures in details of cost budget , cost control and cost reduction . Thirdly , this paper analyzes the range of containing of budget cost deeply and sets up cost budget system based on activity .
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本文选择的是理论界未曾深入研究的领域:将时间驱动作业成本法和预算管理相结合,提出基于时间驱动的作业基础预算。
It combines the Time-Driven Activity-based Costing and budget .
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提出作业成本法与预算管理相接合的论点。
Proposed the cost of operation law and the budget management joins argument .
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基于作业成本法的预算管理体系
A budget management system based on Activity-Based costing
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通过整合研究,提出并构建了战略作业成本法、作业基础预算法、作业企画成本法和弹性作业成本法的基本原理,为现代成本管理的实践提供了借鉴。
Through the integrating research , this paper establishes the basic theories on strategic ABC , activity-based budgets , activity-based cost planning and flexible ABC , and provides evidence for modern cost management practices .