导入作业基础预算(ABB),提升预算规划功能

Introduction of ABB to Budgeting to Improve Budgetary Planning Function

中文关键词:  规划  资源配置  作业基础预算

英文关键词:planning  resource allocation  Activity-based Budgeting

中文摘要:

      预算招致越来越多的批评,一个重要原因即预算规划功能的缺失。近年来,理论和实务界对此进行了广泛深入地探讨以寻对策,ABB即其解决方略之一。ABB通过作用于作业和资源效率以实现资源平衡和目标平衡,从而极大的提升了预算的规划功能。

英文摘要:

      More and more criticism is arising towards budgeting nowadays,which results from the malfunction of budgetary planning.In recent years,scholars and practitioners have pursued an extensive and intensive study on this problem to search for applicable solutions,one of which is ABB.ABB achieves the resource balance and target balance through the efficiency in activi-ties and resources,thus improves the planning function of budgeting greatly.