作业基础预算

最后，本论文分析了作业基础预算的实际应用方面的问题，并对作业基础预算在中国的应用前景阐述了自己的看法。

Finally , certain general problems about the application of ABB , as well as personal opinion on ABB 's application in China , were brought forward in this part .

在重点分析了传统预算自身难以克服的缺陷的基础上，把作业基础预算与传统预算进行了对比，指出传统预算过于强调财务性指标，不能很好地与企业经营管理和战略目标相结合。

ABB was compared with traditional budget on the basis of analyzing the limitations of traditional budget , which is gradually disadvantageous for modern enterprises because of its mere focus on aggregate financial result .

作业基础预算（Activity-BasedBudgeting，简称ABB）管理是建立在作业成本法基础上的一种新型预算管理方法。

Activity-Based Budgeting management is a new type of budgeting management based on ABC .

作业基础预算法在电信运营成本预算中的应用

The budget of telecom operation based on activity Activity Show Budget PC

作业基础预算流程分析

The Activity - based Budgeting Process Analysis

作业基础预算体系研究

Study on Activity-based Budgeting system

以此为出发点来进行作业基础预算管理研究，只有四个维度的平衡记分卡已不能满足其要求，基于利益相关者最大化目标的绩效棱柱就成为最为合适的选择。

So the Performance Prism based on stakeholder interests becomes the compatible one to be combined with Activity - Based Budgeting .

作业基础预算通过为每一项流程或作业指定平衡的衡量和目标体系，并把目标和责任落实到流程的分级体系，使预算真正落到实处。

Activity-Based Budget is the system which make the enterprise'budget come true by the way of integrating the corporation goals into the related job .

在工程准备阶段重点在于编制工程的成本总预算和作业基础预算，确定成本控制目标；

In preparation class , it is important to draw up total cost budget and fundamental plan by which the goal of cost control can be determined .

作业基础预算是作业成本与预算管理相结合的有机产物，是传统预算管理对竞争环境变化所做出的一种适应性变革。

Activity-based budget is the product of activity-based cost and the budget management , is the compatible transformation to traditional budget management towards the change of competition environment .

论文将作业基础预算法原理引入我国高校支出预算编制，能够比较精准的反映各个部门的支出情况、规范支出行为。

This paper introduces the principles of Activity-Based Budgeting on the expenditure budgeting , which more accurately reflection of each department of the disbursement situation and standard spending behavior .

作业基础全面预算研究

A Study on Activity-Based Total Budget

通过整合研究，提出并构建了战略作业成本法、作业基础预算法、作业企画成本法和弹性作业成本法的基本原理，为现代成本管理的实践提供了借鉴。

Through the integrating research , this paper establishes the basic theories on strategic ABC , activity-based budgets , activity-based cost planning and flexible ABC , and provides evidence for modern cost management practices .

本文选择的是理论界未曾深入研究的领域：将时间驱动作业成本法和预算管理相结合，提出基于时间驱动的作业基础预算。

It combines the Time-Driven Activity-based Costing and budget .