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预算作为现代管理会计中“决策会计”与“执行会计”的中介,对企业的经营控制、业绩评价、组织内部协调都起着重要的作用,但随着高新技术的发展,制造费用在产品的比重日益上升,传统的成本核算方法已不能提供真实可靠的成本数据,使预算的编制基础(原始成本数据)失去科学依据。本文将以作业成本计算法为基础,探讨传统成本核算法下预算编制的准确度,为提高企业的预算管理效率与效果提供依据。
As an intermediary of modern management accounting, “decision-making accounting” and “executive accounting”, the budget plays an important role in the operation control, performance evaluation and internal coordination of the enterprise. However, with the development of high-tech, manufacturing The proportion of the cost in the product is increasing day by day, the traditional cost accounting method can not provide the true and reliable cost data, and the basis of the budget (original cost data) loses the scientific basis. This article will be based on the calculation of operating costs, to explore the accuracy of the budget under the traditional cost accounting method, to improve the efficiency of the enterprise’s budget management and effectiveness to provide the basis.