Applied Study Of Activity-based Budget In H Company

Activity‐based budget is a new type of budget management method based on activity‐based costing.Starting from the strategic objectives of the enterprises,it establishes,implements,controls and assesses the budget.Through the full investigation of H company,this paper studies the problems existing in the budget and constructs the basic budget system.By adopting the method of combining theories with practices,this paper analyzes the present situation and problems of the budget management of H company after the preliminary research on the research background and related theories of the Activity‐based budget.It firstly introduces the basic situation of H company;Then it gives a detailed description of the establishment process and content of H company budget so as to further analyzes the problems existing in the budget management,such as the budget preparation method is not scientific,and budget assessment system is imperfect,and gives full explanation of the necessity and feasibility of the company’s implementation of the basic Activity‐based budget.Thirdly,according to the problems existing in the budget management of H company,the basic budget system is constructed,which is mainly designed from the four aspects of budget compilation,implementation,control and assessment.Finally,in order to ensure that the operating base budget can be implemented smoothly in the H company,four guarantee measures have been put forward,including activity‐based costing,development of supporting software,improve the communication mechanism of information and strengthen the propaganda of education.