The Job Base Budget Built On Top Of The TDABC Model

In November 2004, harvard business school, management accounting master kaplan published in the harvard business review article estimated the homework cost method, formally put forward for the homework cost method of the theory. For the emergence of the homework cost method for activity-based budget management to promote the implementation provides a shortcut. Through research, we know that to really play the advantages of appraise the homework cost method, realize the homework cost estimation system (TDABC) ultimate goal, must grab from the source of job management, and the operating budget (ABB) is essential to achieve this goal.The study of operating budget is only in recent years abroad. For nearly three years according to our management accounting in the United States and other major publications can consult to the thesis, research operating budget of only a few papers directly, its study mainly involves the traditional budget in the application of ABC, homework budget variance analysis of several kinds of views and the practice of the operating budget inspection and so on. The TDABC model was applied to activity-based budget theory research is very little. Comb through to the existing research literature found that TDABC model was applied to the basic characteristics of activity-based budget theory is to appraise the homework cost method is introduced into the enterprise budget management process, depending on the TDABC model, can be more accurate and convenient to prepare the operation level of the budget, which will be the focus of the enterprise management control by the product into operation. As is known to all, due to the production practice of the enterprise, the cost of the product itself is difficult to be controlled and can be controlled is real production product cost assignments and homework, and the operation consumption resources through estimation method can more accurately measure, therefore, the enterprise can through the TDABC model control operation to reduce the cost of operation consumption, achieve the goal of cost reduction. At the same time, enterprises can through product, assignments and predict the relationship between resource assignments required to complete a certain number of products and the number of all the resources needed to complete the corresponding work, organize the production and business operation activities effectively. Visible, use the estimated budget homework cost method of the principle of operation is more scientific and more effective than the traditional budget method of budget management, but at the same time, the operating budget also put forward higher requirements to management.Based on the above research, this article is composed of five chapters, the content of the set up specific distribution is as follows:the first chapter is the introduction. Including the selected topic background and significance, theoretical review, research ideas and methods and frame structure. The second chapter of the basic concepts and related theories. Mainly introduce the basic concepts of writing this paper as well as the theoretical basis, for the research behind the bedding, belongs to study preparation. The third chapter is the analysis of application of activity-based budget in the manufacturing industry. This chapter through the analysis about the present situation of manufacturing industry, in the second chapter, based on the theory of description in manufacturing implementation for the advantage of operating cost budget, and verify its feasibility. The fourth chapter content to estimate budget in the enterprise application based on operations, is the focus of this article. It is on the basis of TDABC model combines the NEC pump industry co., LTD., the present conditions of the budget management budget analysis based on operations, so as to combine theory with practice. On the basis of the found some problems in practical application and improvement, proposed the use of the budget mode can more effectively solve the traditional budget can't solve part of the problem. Last chapter research conclusion, and future study outlook, this section a summary based on the above research conclusion and the innovation of this article, and summarized in this paper, looking to the future research direction.Market economy of our country from the traditional planned economy is coming in the market economy in a planned way, and started late, the imperfection of the relevant laws and regulations, the special national condition decides the capital market in China is different from the western developed countries. So, many western economic theory, including appraise the homework cost method in our country, such as promotion implementation requires a long process. This paper, using the data from a typical NEC pump industry manufacturing companies in China to estimate budget based on operations for empirical research, this was the first time, either in theory and research method on fill the blank of the research in this field and also can provide new perspectives for future research.