activity-based budgeting 中文意思是什麼
activity-based budgeting
解釋
實施作業制預算制度-
This paper starts form the study of characteristics and applying situations of activity - based responsibility accounting, and then delves into the build of activity - based responsibility centers, activity - based responsibility budgeting, the control of activity - based responsibility budgeting and activity - based performance measure
本文以研究基於作業的責任會計的特點和適用條件為起點，詳細研究了基於作業的責任中心的建立，基於作業的責任預算，基於作業的責任預算執行的控制，基於作業的業績評價。 -
( 3 ) at the stage of product design, target costing based on activity manage cost strategically. the activity - based budgeting ( abb ) supports target costing in many areas
3 、以作業為基礎的目標成本規劃，在產品設計階段，實施戰略成本管理。 -
The article is based on analyzing the defaults of traditional budgeting, explains the advantages of activity - based budgeting and discusses the main framework of activity - based budgeting. in the final part this article discusses some general problems about the application of abb and personal point of view about the abb ' s application in china is given in this part
本文在對傳統預算的作用和缺陷進行評價的基礎上，闡述了作業基礎預算的優勢，探討了作業基礎預算的基本框架，分析了作業基礎預算的實際應用方面的問題，並對作業基礎預算在中國的應用表達了自己的看法。 -
Activity - based budgeting ( abb ) can help manager understand and manage activity and business process, and establish equilibrium measure and target system for every activity and business process, and take the target and responsibility into the process ' s ratings system
Abb通過為每一項流程或作業制定平衡的績效衡量和目標體系，並把目標和職責落實到流程的分級體系，使預算真正落到實處。
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