The Budget Research Of Cogeneration Enterprise Activity-based

In power system reform in the backdrop,cogeneration enterprise development faces great trouble,in order to fundamentally change the current situation,the author thinks that the budget management,should improve existing budget, implement ABB.This paper first analyzes the domestic and foreign theorists and practical circles ABB current research status and existing research has summarized,and for this paper assignments budget provides reference.Second summarizes the theoretical basis of ABB,including the ABC method theory,ABB theory and the theory of marginal utility,for the design of ABB after laid a foundation;Analysis CO—production enterprise the necessity of introducing ABB,show CO-production enterprise introducing the feasibility of homework budget,namely other industry enterprise application homework budgct for CO—production enterprise provides reference.Then studied ABB in cogeneration enterprise application design,on the analysis of CO—production of enterprise business flow,on the basis of CO—production enterprise operations centre and work division,analyzes the resource costs,givenidentify cost drivers and cost drivers rate quota standards of principles and methods,the budget was designed based on homework form system;At the same time,the marginal utility theory combined with ABB,used to determine the cogeneration enterprise functional departments homework drivers quantity,for homework drivers quantity of opening a new way,then the author analyses the operation of budget, control,variance analysis,etc In the last of this paper,select the maintenance operations centre case enterprise the ABB simulation implement,choose one of the functional departments of the enterprise management office of the marginal utility theory and ABB of combining simulation implement,in the end this article summarized and prospected.