| 作业基础全面预算研究 |
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| 引用本文： | 丁红燕,董绍青. 作业基础全面预算研究[J]. 财会通讯, 2004, 0(20) |
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| 作者姓名： | 丁红燕 董绍青 |
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| 作者单位： | 石油大学(华东)经济管理学院山东省东营市国家税务局，石油大学(华东)经济管理学院山东省东营市国家税务局 山东 东营 257091，山东 东营 257091 |
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| 摘 要： | 随着经济的发展,传统全面预算已不能满足企业预算管理的需要,一种更先进的预算方法--作业基础全面预算应运而生。本文在介绍了作业基础全面预算管理优点的基础上,笔者提出了对作业基础全面预算的构想,最后阐述了作业基础全面预算应进一步研究的问题。
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| 关 键 词： | 全面预算 作业 价值链 |
A Study on Activity-Based Total Budget |
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| Ding Hongyan Dong Shaoqing. A Study on Activity-Based Total Budget[J]. Communication of Finance and Accounting, 2004, 0(20) |
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| Authors: | Ding Hongyan Dong Shaoqing |
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| Abstract: | With the development of the economy, traditional for on an all-round way has not met the need of the budget managementBased on above, a more advanced budget method--activity-based for on an all-round way appeared. This paper starts the advantages of theactivity-based for on an all-round way, and then discusses the design for activity-based for on an all-round way, Finally, the paper puts forward some problems about activity-based for on an all-round way, that need further studied. |
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| Keywords: | Budget Activity Value chain |
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