The Study Of Activity

Comprehensive budget management is a very scientific and comprehensive enterprise management and control tools,it has been accepted and used by most enterprises since the introduction of the Western countries in the 1980 s,and achieved good results.The activity-based budgeting(activity-based budgeting,ABB reviated ABB)is based on the gradual maturation and perfection of activity-based costing(activity-based costing,ABB reviated ABC).ABB integrates ABC into comprehensive budget management,and preparing the budget on the basis of activity.ABB on principle of "production consume activity and activity consume resourse",the production management is deepened into the activity and process level.ABB emphasizes the motivation of resource consumption,clearly reflects the resources consumed by the enterprise,and can reflect the efficiency of resource utilization and make the budget more accurate.Firstly,this article has carried on the theoretical analysis,and points out the theoretical basis of ABB,introduces the ABB and its control and performance assessment.And then,combining the actual production and operation situation of XH company,prepared the cost of production budget for XH company.XH company belongs to the printing industry,its production basically realizes modernization,and its output value is also in the forefront of the industry.With the expansion of scale,the organization has increased,and many problems in the process of production management and daily management have gradually emerged.The key problem is that the internal cost accounting system is not sound enough to form a system,and it is difficult to carry out production management and budget management through the existing cost accounting system.Therefore the prepareration of ABB is very important for XH company to improve its management ability and reduce production cost to improve its competitiveness.ABB can effectively solve the "two skin" phenomena of activity management and budget management,so that employees can better understand what they are doing.Through activity analysis and cost driver analysis,can eliminate non-value added work,improve work efficiency,reduce waste,through the establishment of activity-based budgeting system can standardize production processes,provide the basis for production decision,these are the specific performance and implementation of value chain theory in ABB.This paper analyzes the division of activity and analyzes the cost drivers of XH company,designed ABB system for XH company,ABB provides a new way of thinking for cost control and daily management.Meanwhile,the control,feedback analysis and performance assessment of the budget can make its management and control more scientific and reasonable.