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论文编号：	11052
作者编号：	2320170780
上传时间：	2019/12/4 18:34:01
中文题目：	L电力安装公司实施作业基础预算研究
英文题目：	Study on Activity-Based Budgeting Management of L Company
指导老师：	姚颐
中文关键字：	电力安装企业;作业基础预算;预算控制;预算编制
英文关键字：	Electric Engineering Company;Activity-based Budgeting;Budget Control;Budget Preparation
中文摘要：	作业基础预算是建立在作业成本的基础上实施的预算管理体系，是作业成本法在预算管理领域的逆向应用，相比传统的预算管理方法，作业基础预算更为准确，并引入了作业的思想，有利于企业资源利用率的优化。L公司是电网一家处级单位下属的多经企业，主营电力施工和安装业务，作为典型的电网组织末端的多经企业，L公司现有的预算管理并不能满足公司经营的需求。近年来由于电力体制改革的推进，L公司逐步脱离了供电主业的扶持开始独立面对市场竞争，为了能更好地立足和发展，L公司需要探索如何高效的利用企业内部资源，提高经济效益。因此，本文尝试在L公司应用作业基础预算管理方法，通过作业基础预算的应用来解决L公司现有预算管理存在的预算目标与企业战略脱节、对经营指标过度关注、费用预算失真较为严重的问题。 论文以L公司为研究对象，尝试在L公司对作业基础预算管理方法进行应用，根据理论结合L公司现有经营情况设计作业基础预算的实施体系。首先，说明案例的研究背景和研究意义，总结了国内外作业基础预算的理论研究现状，并阐述了作业基础预算的相关理论知识，通过阐述作业基础预算的相关概念并与传统的预算管理方法进行了对比，明确了作业基础预算存在的优势；其次，论文根据L公司预算管理的现状分析了作业基础预算实施的必要性和可行性；再次，论文为L公司设计了实施作业基础预算的整个工作流程，划分作业中心进行预算编制，并探讨了预算执行的事中控制和事后控制，并对最终预算执行的结果进行评价。最后，为作业基础预算在L公司的顺利推行设计了预算管理的保障措施。
英文摘要：	Activity-based budgeting（ABB）is a budget management system based on activity-based costing. It is a reverse application of ABC in the field of budget management. Compared with the traditional budget management method, the activity based budgeting is more accurate. And the idea of activity is conducive to the optimization of enterprise resource utilization. L company is a multi-economic enterprise subordinate to SGCC, which mainly deals with power construction and installation. As a typical multi-economic enterprise as a part of SGCC organization, the existing budget management of L company can not meet the needs of the company. In recent years, due to the advancement of SGCC system reform, L company has gradually separated from the support of the core business and started to face the market competition independently. In order to have a better foothold and development, L company needs to explore how to effectively utilize the internal resources of enterprises and improve economic efficiency. Therefore, this paper attempts to apply the method of ABB management in L company, through the application of ABB, to solve the problem that the budget of L company is divorced from the strategic objectives of the enterprise and the company pays too much attention to the operational indicators, and the cost budget is distorted seriously. This paper takes L company as the research object, tries to apply the method of ABB management in L company, and designs the implementation system of ABB according to the theory and the current operation situation of L company. Firstly, the paper analyzed the research background and significance of the case, summarized the research status of ABB at home and abroad, and elaborated the relevant theoretical knowledge of ABB. By comparing ABB to the traditional budget management methods, the paper clarified the advantages of ABB. Secondly, according to L Company, the paper clarified the necessity and feasibility of the implementation of ABB by analyzed the current situation of budget management of L company. Thirdly, the paper has designed the whole system process of ABB implementation for L company include budget preparation and the controlling and analyzing of the budget execution in the event and afterwards, and evaluating of results of the final budget execution. Finally, the paper designs guarantee measures for the implementation of ABB management of L Company.
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