( 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。
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,并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。
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,并對作業基礎預算在中國的應用表達了自己的看法。