Theoretically Analyses And Realistically Study On The Activity-Based Budgeting

Since 20 century 80s', with the successful application of Activity-based Costing in advanced manufactory, people found it had the benefit to the corporations management. Then the theory and application of Activity-Based Management came forth, which offered the cost information of costing management, budgeting management and manufacturing management. Activity-Based Budgeting is a new type of budgeting management based on ABC.This thesis uses the research fruit of domestic and overseas scholars for reference, tries to study the theory and application of ABB.On the theory field, the thesis studies systemically ABB, including compiling, controlling and achievement evaluating. The thesis analyses two formats-flexible Acitivity-Based Budgeting and baseline Activity-Based Budgeting, according to the contrast of the two formats, the paper creates the metric model of unused cost based on flexible resources; and it sums up the control methods of activity value chain and summarizes the benchmarks of achievement evaluating.On the application field, we chose Shenyang Liming Aero-Engine Group Corporation to put ABB into practice. Finally, we reached certain conclusions and presented corresponding suggestions.