HT Company's ABB Management Study Based On Resource Consumption Accounting

Cost control is an extremely important item in the production and operation of enterprises,and it has always played an important role in the theme of enterprise development.At present,with the more fierce market competition,the enterprise's requirements for product cost and information quality are getting higher and higher.Budget management plays a very important role in solving the problems brought about by the more intense market competition,improving the ability of enterprise management and control,and enhancing the core competitiveness of enterprises.The Activity-Based Budget allocates resources according to operational needs,avoids the blindness of resource allocation,and Resource Consumption Accounting integrates the nature of the American Activity-Based Cost Method with the nature of the Flexible Standard Costing Method in Europe.That is,to make up for the deficiency of the Activity-Based Budget theory,but also to meet the needs of enterprise management,help enterprises to effectively control costs,produce economic benefits.Taking HT company as an example,we try to apply the principle of ABB based on Resource Consumption Accounting to cost budget management,which provides a good reference for other companies' budget management.Using the case study method,under the guidance of the Activity-Based Budget theory and the Resource Consumption Accounting theory,the case study of HT company is carried out.First of all,the background,research purpose and significance of the selection of topics are explained,and the research content and methods are summarized.Second,comb the relevant literature and introduce the relevant theory.This paper mainly combs through the relevant theories of Activity-Based Budget and Resource Consumption Accounting,introduces the process control theory,strategic management theory and cost factor-driven theory for the case study,provides a full theoretical basis,and introduces the theory of Activity-Based Budget and Resource Consumption Accounting in a concise way,and paves the way for the follow-up research.Third,with the case study of HT company,the ex-case of HT company to introduce,analyze the current situation of its cost budget management,found that its budget management in the preparation method,main responsibility settings,budget implementation and supervision,budget assessment and evaluation and other aspects of the existence of problems.Fourth,the design of the budget management of HT company,from three angles of HT company based on Resource Consumption Accounting of the Activity-Based Budget application analysis,on the basis of the analysis,research the application principles and basic ideas of the program,and then put forward the corresponding cost budget management scheme based on Resource Consumption Accounting of the Activity-Based Budget.Fifth,the specific implementation ofthe HT company budget management program,first of all,the HT company's activity and resource analysis,and secondly,the first communication workshop as an example for the Activity-Based Budgeting based on Resource Consumption Accounting analysis and control.Sixth,the study of the Activity-Based Budget management theory based on Resource Consumption Accounting is summarized,the significance of the Activity-Based Budget based on Resource Consumption Accounting for the maintenance of enterprise budget management is explained,and the future outlook is given to the application of the Activity-Based Budget management theory based on Resource Consumption Accounting to realize the cost budget management.