Study On Applying Of Activity-based Budget System To Improve The Budget Management Of A Company

Will happen at the traditional cost calculation is directly included in the production of direct materials, direct labor costs, will be the manufacturing cost of collection, and then the amount will bring together according to certain standard assigned to the products included in the cost of products. But with advances in China’s economy, China’s economy and the market supply and demand also gradually from supply-constrained to demand constraint; this requires China’s enterprise management methods and management idea to make the corresponding change. Enterprise resource allocation and production mode is transformed into starting from the market demand for products and services, to a specific job, and then to the need to configure the resources, rather than directly from the traditional resources into products and services. Based on the homework cost method of activity-based budgeting (ABB) management is the most effective way to us to achieve this transformation.Budget management based on the case company A to improve as the research object, to A company’s original budget management methods are analyzed, and the now, the system adopts operating budget so there is carried on the thorough analysis, evaluate the performance of budgeting process improvement and strive to improve the Angle, the implementation of the operating budget management impact on A company improve work efficiency. But this article is for the domestic current research can be reference to the sample companies are very few, so can’t be empirical analysis between enterprise and the problems of large data.