| With the rapid development of China’s economy,the traditional cost budget management model has also been challenged.In order to meet the needs of enterprise development,it is very important to find a suitable budget management method while improving the quality of business completion.Based on this,the construction of the operating budget management system for the traction power supply cost of HG company is conducive to the realization of cost control and the improvement of the utilization of company resources,which provides a new idea for the company’s future management,this will greatly enhance the level of traction power supply business and improve the overall competitiveness of HG company.First of all,this paper combs the theoretical research results of activity-based costing and activity-based budgeting at home and abroad,and integrates the achievements made by domestic and foreign scholars in ABM,and makes a literature review.Next,carries on the detailed combing to the concrete work budget management process.Finally,through the survey of Hg Company,the use of on-the-spot investigation and case analysis to collect and collate data,understand the current situation of the traction power supply cost budget management of Hg company and carry out the current situation evaluation,it is found that there are many problems in the current budget management system of the traction power supply cost of HG company and these problems are analyzed.According to the theory of Operation Budget Management,combined with the actual business process of traction power supply of HG company,the application process of specific operation budget in traction power supply cost management is designed,and proposed this budget management system to be able to carry out effectively the safeguard measure.The operating budget management of the traction power supply cost will have a positive impact on Hg company to achieve cost control,improve economic efficiency and maximize value. |
PDF Full Text Request