摘 要
随着市场竞争加剧和企业经营环境日益复杂，传统财务预算编制方法难以准确反映成本信息，基于作业成本法的财务预算编制方法应运而生。该研究旨在探索将作业成本法融入财务预算编制过程，以提高预算准确性与科学性。通过对作业成本法理论深入剖析，结合实际案例分析，构建了基于作业成本法的财务预算编制框架，创新地引入作业链概念，将成本动因与资源消耗路径紧密结合。研究发现，新方法能更精准地分配间接成本，使成本核算更加细化到具体作业层面，为管理层提供更具参考价值的成本信息。通过对比实验验证，基于作业成本法的预算编制在成本预测精度、资源分配合理性等方面显著优于传统方法。
关键词：作业成本法 财务预算编制 成本动因
Abstract
With the intensification of market competition and the increasingly complex business environment, the traditional financial budgeting method is difficult to accurately reflect the cost information, so the financial budgeting method based on the operation cost method arises at the historic moment. The study aims to explore the integration of the operational cost method into the financial budgeting process to improve the accuracy and scientificity of the budget. Through the in-depth analysis of the theory of the operation cost method, combined with the actual case analysis, the financial budget preparation fr amework based on the operation cost method is constructed, the concept of the operation chain is innovatively introduced, and the cost motivation and the resource consumption path are closely combined. The study found that the new method can more accurately allocate indirect costs more accurately, make the cost accounting more detailed to the specific operation level, and provide more valuable cost information for the management. Through comparative experiments, the budget preparation based on operation cost method is significantly better than the traditional method in terms of cost prediction accuracy and rationality of resource allocation.
Keyword:Activity-Based Costing Financial Budget Preparation Cost Driver
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2作业成本法理论基础 2
2.1作业成本法基本概念 2
2.2作业成本法核算流程 3
2.3作业成本法优势分析 3
2.4作业成本法应用挑战 4
3财务预算编制传统方法评析 4
3.1传统财务预算编制模式 4
3.2传统方法的局限性分析 5
3.3传统方法与作业成本法对比 5
3.4改进传统方法的必要性 6
4基于作业成本法的预算编制模型构建 6
4.1模型构建原则与思路 6
4.2关键参数设定与选择 7
4.3预算编制流程设计 7
4.4模型应用案例分析 8
结论 8
参考文献 10
致谢 11
随着市场竞争加剧和企业经营环境日益复杂，传统财务预算编制方法难以准确反映成本信息，基于作业成本法的财务预算编制方法应运而生。该研究旨在探索将作业成本法融入财务预算编制过程，以提高预算准确性与科学性。通过对作业成本法理论深入剖析，结合实际案例分析，构建了基于作业成本法的财务预算编制框架，创新地引入作业链概念，将成本动因与资源消耗路径紧密结合。研究发现，新方法能更精准地分配间接成本，使成本核算更加细化到具体作业层面，为管理层提供更具参考价值的成本信息。通过对比实验验证，基于作业成本法的预算编制在成本预测精度、资源分配合理性等方面显著优于传统方法。
关键词：作业成本法 财务预算编制 成本动因
Abstract
With the intensification of market competition and the increasingly complex business environment, the traditional financial budgeting method is difficult to accurately reflect the cost information, so the financial budgeting method based on the operation cost method arises at the historic moment. The study aims to explore the integration of the operational cost method into the financial budgeting process to improve the accuracy and scientificity of the budget. Through the in-depth analysis of the theory of the operation cost method, combined with the actual case analysis, the financial budget preparation fr amework based on the operation cost method is constructed, the concept of the operation chain is innovatively introduced, and the cost motivation and the resource consumption path are closely combined. The study found that the new method can more accurately allocate indirect costs more accurately, make the cost accounting more detailed to the specific operation level, and provide more valuable cost information for the management. Through comparative experiments, the budget preparation based on operation cost method is significantly better than the traditional method in terms of cost prediction accuracy and rationality of resource allocation.
Keyword:Activity-Based Costing Financial Budget Preparation Cost Driver
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2作业成本法理论基础 2
2.1作业成本法基本概念 2
2.2作业成本法核算流程 3
2.3作业成本法优势分析 3
2.4作业成本法应用挑战 4
3财务预算编制传统方法评析 4
3.1传统财务预算编制模式 4
3.2传统方法的局限性分析 5
3.3传统方法与作业成本法对比 5
3.4改进传统方法的必要性 6
4基于作业成本法的预算编制模型构建 6
4.1模型构建原则与思路 6
4.2关键参数设定与选择 7
4.3预算编制流程设计 7
4.4模型应用案例分析 8
结论 8
参考文献 10
致谢 11
