分析了如何编制作业预算，如何制订标准作业成本制度和进行差异分析。
Author analyze how to write the budget based activity-based costing, and how to write standard activity cost, and how to analyze.
另外，可能要用不同预算项目中的资金支付作业费用，例如根据资金的可用性选择预算项目。
It might also occur that a job is paid from different budgets depending on the money availability for instance.
使管理者学会如何有效应用预算与控制作业以达成经营目标并提高绩效。
Enable managers to effectively use budget and cost control to achieve company objectives and generate high performance.
弹性预算预算金额可按企业作业量水平加以调整的预算。
Flexible budget a budget in which the budgeted amounts may be adjusted to any activity level.
为提高企业的成本管理水平，有效的控制企业成本，将作业成本法的思想应用于企业成本预算中。
In order to raise the level of the enterprise, and control business costs effectively, the thinking of Activity-Based cost method applied to business costs budget.
基于作业划分和作业中心的预算打破了企业部门之间的分隔。
The budget on the basis of activities-dividing and activity centers can break the closure of the departments.
其次，深入分析了基于作业成本法的全面预算的编制步骤和方法，并在最后假以举例进行说明。
Secondly, this paper analyzes its formulating procedures and method deeply. Lastly, all of above are explained by an example.
介绍了作业成本的基本概念、基本流程，并进行了基于作业成本的分预算的模拟应用。
It Introduces the basic concept, basic process of the activity-based cost. And an application is imitated about the separately budget based on activity-based cost.
预算数字的减少是因为作业效率和质量提高的结果，而不是因为主观上随意削减。
The decrease in the budget amounts are the consequence of doing the same activity more efficiently and with higher quality and is not the result of arbitrary cuts.
预算数字的减少是因为作业效率和质量提高的结果，而不是因为主观上随意削减。
The decrease in the budget amounts are the consequence of doing the same activity more efficiently and with higher quality and is not the result of arbitrary cuts.
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