Research On The Budget Control System Based On ABC

Activity-based costing,as an important academic content in the field of management accounting,has been widely used throughout the world.Valuing creation process In the form of activity inspection enterprise and optimizing the allocation of resources,are important tasks of the advanced manufacturing enterprise cost management.The combination of the activity-based costing with the enterprise budget control system help to achieve the goal of budget and process optimization,to promote enterprise to make a more scientific management decision.Reviewing of related literature in China and abroad,foreign specialists have conducted a thorough research and domestic related research from the end of last century in the Activity-based costing and budget control theory,after decades of exploration foreign specialists have formed a set of system of theory and practice,but for the budget control system based on ABC,there are not many related literature in China and abroad.So,the Activity-based costing combined with the budget control and designing theory of budget control system based on operations can help managers make more scientific planning,what shall be done has important theoretical and application value.This paper draws on the research results of scholars in China and abroad,basing on the literature of activity-based budget and budget control theory,makes the activity-based budget control the main research contents.It exploratory researchs activity-based budget control system,shifts the budget control units from the level of organization to the level of activity,analyses the theory model of activity-based budget control,designs the implementation of activity-based budget control system,and carries out a case study.The main new ideas are as follows:Insisting the resource consumption view that "product consumption activities,activities consume resources”,and explaining the important parameters of the concept of" rate";The theory of activity-based budget control model is established according to two aspects of risk control and activity control;Designing activity-based budget control system according to sales,activities and resource,especially in the implementation of the balance between activity requirements and activity supplies,the balance between resource demand and supply,making clear the service benefit of auxiliary activity center,form designing and calculation formula.Making the FHX company as an example studying the activity-based budget control system,demonstrateing that the activity-based budget control can promote the business and financial balance,optimizing activity process,and reach the company budget targets.