Research On The Application Of Activity-Based Budgeting Method In Df Company

At present,in the fierce market competition at home and abroad,cost is one of the key factors that affect the core competitiveness of the automobile industry.Through the implementation of activity-based budget management,enterprises can find the source of cost,and then control the cost of non-value-added activities in each link of the production process to enhance the profitability of enterprises.Compared with the traditional budget method,which allocates the indirect expenses according to the proportion of working hours,the activity-based budget can provide more scientific cost data information for the production and operation of enterprises.From the perspective of the market demand of the products or services produced by the enterprise and the development strategy of the enterprise,the operation basic budget is prepared,implemented,controlled and assessed.This paper will take the budget management system of DF company as the research object.Moreover,the application of operation basic budget method in the production and operation of DF company is the research topic of this paper.This paper is mainly divided into six chapters.The first chapter describes the theoretical background of this research and the development status of the research at home and abroad,and introduces the research ideas and methods.The second chapter expounds the concept and function of enterprise budget management,as well as the basic principle and main steps of operation base budget.The advantages of operation base budget and its evaluation characteristics are introduced.The third chapter elaborates the budget status of DF company,analyzes and evaluates the current budget management methods of DF company.The fourth chapter firstly introduces the principles of the operation foundation budget design of DF company,then designs the relevant process,and applies the operation foundation budget method to the budget management of DF company.Then,taking the production department of DF company as an example,the work flow budget is prepared.After that,the company’s original budgeting and operation process budgeting are compared with the actual costs for a comprehensive analysis.Therefore,it can clearly reflect the resource consumption of each operation process in the enterprise,which is more conducive to the analysis of cost differences.So as to effectively guide the enterprise to increase the proportion of value-added operations,reduce or eliminate non-value-added operations,and find out in time the improvement measures for enterprises to optimize budget management.The fifth chapter discusses the effectiveness and safeguard measures of DF company’s implementation of activity-based budget,from which we can get that the method of enterprise’s implementation of activity-based budget can effectively save costs for enterprise’s production activities,and make budget management closer to reality.The sixth chapter is the conclusion and research shortcomings and follow-up improvement.This paper combines practice and theory closely together to fully proved on the basis of DF company operations for activity-based budget establishment to narrow differences between budget and actual,through in-depth analysis of the present situation of the enterprise production department budget management to find the existing problems,the production budget of enterprise construction provides the reference for perfecting the management system.