Research Of AM Shen Yang Company Activity-based Budgeting Application

With the development of market economy in China, when the" strategic management","reasonable allocation of resources","chain" idea is increasingly win support among the people, the traditional budget management based on production methods often because with the strategy of enterprise development, the basis for the preparation of disconnection is not reasonable enough defect is more and more difficult to meet the modern enterprises management need to. Based on activity based costing activity-based budgeting management is made up of traditional budget management, activity-based budgeting management system is to help enterprises to achieve strategic goals, and to budget and cost accounting better cohesion, introducing activity based budget management is a modern enterprise in China to perfect budget management method.The author attempts to manufacture enterprise AM company in Shen Yang as an example. In the budget management of the introduction of activity-based budgeting system, exploring the activity-based budgeting system in traditional manufacturing enterprises application feasibility. AM Shen Yang Company, is the United States AM group in China, a wholly owned subsidiary of, large freezer, cold storage to provide commercial refrigeration compressor. As the author of AM Shen Yang company staff, participate in company financial budget preparation. The company’s products, organization structure, business process and budgeting processes have a certain understanding.The purpose of this research is, activity-based budgeting management theory, to manufacture enterprise AM Shen Yang company as the example, trying to activity-based budgeting concepts, theoretical framework, combined with the production and operation of enterprises actual, put forward our country manufacturing enterprise application of activity-based budgeting management strategies to be taken. And by comparing the original budget management system and new operating budget management system, the activity-based budgeting Budget and strategic planning can strengthen the close connection between, avoid resource configuration is not reasonable and can provide more accurate and more perfect budget information conclusion.