Research On Activity-based Budget Optimization Of H Wind Power Enterprise Under Cost Leading Strategy

After more than ten years of development,the wind power industry has gradually matured,and the national policy support for the industry has been decreasing year by year.In addition,the product differentiation of the wind power industry is small,the cost proportion is too high,the transaction price continues to fall,and the requirements of the wind power industry for the production cost are increasingly high.How to ensure the profit of wind power enterprises to maintain a reasonable level and improve the efficiency of resource utilization is an urgent problem for wind power enterprises.Introduce the cost leading strategy and apply the cost control idea to budget management,that is,implement the activity-based budget in the enterprise,the enterprise can trace back to the source of cost occurrence,and then monitor the cost of each production process,effectively control the cost occurrence and improve the enterprise profit rate.In theory,in the study of budget management of wind power enterprises,there are few studies on the combination of cost leadership strategy and activity-based budget,and in practice,it has not attracted enough attention.Therefore,integrating the cost leading strategy into the basic activity-based budget management system,dividing the activity center according to the activity motivation,reflecting the resources consumed in production to the activity and process level,and refining the budget management are conducive to the rational allocation and utilization of resources.Firstly,this paper introduces the theoretical basis of activity-based budgeting and activity-based costing,summarizes the research status at home and abroad,and provides theoretical support for the following paper.After that,in the case company to obtain information,taking h wind power enterprise as an example,starting from the current budget management process,the necessity of introducing strategic thinking and operational thinking into its budget management is discussed.Then,combined with specific cases,the activity-based budget management system of H wind power enterprise under the cost leadership strategy is established.Through the analysis of the case,the following conclusions are obtained: first,the product cost information under ABC is more accurate,which can provide guarantee for the reasonable allocation of various resources in advance;second,the combination of cost leading strategy and ABC budget is applicable and scientific,cost leading strategy provides direction guidance for ABC budget,and ABC budget is implemented in enterprises Third,the implementation of activity-based budgeting needs the support of activity-based costing,so as to better cost control and enhance the competitiveness of enterprises.Based on the above three conclusions,it shows that the application of activity-based budgeting under the cost leadership strategy in enterprises is conducive to improving the management level and resource utilization rate of wind power enterprises,and provides suggestions for promoting the scientific and accurate cost management of wind power enterprises.Based on the in-depth analysis of the activity-based budget system under the cost leadership strategy,this paper introduces the case of wind power enterprises and establishes the corresponding budget system,which has certain practical reference significance for improving the budget management of wind power industry.