( 3 ) at the stage of product design , target costing based on activity manage cost strategically . the activity - based budgeting ( abb ) supports target costing in many areas 3 、以作業(yè)為基礎(chǔ)的目標(biāo)成本規(guī)劃,在產(chǎn)品設(shè)計(jì)階段,實(shí)施戰(zhàn)略成本管理。
Activity - based budgeting ( abb ) can help manager understand and manage activity and business process , and establish equilibrium measure and target system for every activity and business process , and take the target and responsibility into the process ' s ratings system Abb通過(guò)為每一項(xiàng)流程或作業(yè)制定平衡的績(jī)效衡量和目標(biāo)體系,并把目標(biāo)和職責(zé)落實(shí)到流程的分級(jí)體系,使預(yù)算真正落到實(shí)處。
The article is based on analyzing the defaults of traditional budgeting , explains the advantages of activity - based budgeting and discusses the main framework of activity - based budgeting . in the final part this article discusses some general problems about the application of abb and personal point of view about the abb ' s application in china is given in this part 本文在對(duì)傳統(tǒng)預(yù)算的作用和缺陷進(jìn)行評(píng)價(jià)的基礎(chǔ)上,闡述了作業(yè)基礎(chǔ)預(yù)算的優(yōu)勢(shì),探討了作業(yè)基礎(chǔ)預(yù)算的基本框架,分析了作業(yè)基礎(chǔ)預(yù)算的實(shí)際應(yīng)用方面的問(wèn)題,并對(duì)作業(yè)基礎(chǔ)預(yù)算在中國(guó)的應(yīng)用表達(dá)了自己的看法。