The Research On Activity-based Budgeting

The implementation of the comprehensive budgeting management can reduce the operating costs and improve the economic profits of enterprises plays an irreplaceable role for the company to operate well. But with the development of the economy of the sociaty and the changes of internal and external business environment, the effectiveness of the traditional budget method has been widely questioned.Meantime,there appear many improving methods in theoretical circle,such as Strategic Budgeting, Activity-Based Budgeting,Zero-Based Budgeting,etc,which not only abundanted budget management thoery,but also provided guidence for budget management practice.In this paper, Activity-Based Budgeting as the new budget management method is the main concern researched.After the activity management and the Activity-Based Costing widespread applied,the Activity-Based Budgeting appeared.Because of the defects of the traditional cost methods,Activity-Based Costing instead and Activity-Based Budgeting gradually arised in the budget management,and become the main budget management form.Based on the thesis generalized the current situation in the studies of Activity-Based Budgeting both home and abroad, the method and calculation principles of Activity-Based Costing and Activity-Based Budgeting are introduced.The thesis analyzes the calculation principles of Activity-Based Costing system and potential application and the problem in traditional budget. And then under the theory of Activity-Based Budgeting, adoping the method of case-analysis,the writer analyzed the current situation,and the present problem of budgeting management of the electric company.The thesis using Activity-Based Budgeting theory,provide a suituable Activity-Based Budgeting method for eletric company,which breakdow operation of costs,lookdown activity driver and accounting to the each activity and activity driver rate of standed resource requirements get the accurate cost,and then set up the model of activity cost.This new benget management solve the initial bedget system and have some practical significace.