企業予算研究 : アクティビティ基準予算の構造と問題点

概要

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In recent years, the severity of business circumstances has caused many organizations to track the way of transforming their business management practices. Business budgeting is the one of sphere that can not avoid such a transformation. However general agreement does not exist about how traditional budgeting practices should be renewed at the present time. Brimson & Antos [1991] have pointed out the defects of traditional budgeting and proposed their activity-based budgeting (ABB). ABB is a model which makes budgets for each activities and processes of business organization, not for departments. This paper reviews principles and characteristics of ABB, and examines the case of ABB in EZ Money Bank. Although those authors provide many interesting suggestions, but their plan can not beyond a kind of variable budget for cost control. Readers will be able to find reviewer's more detail comments at the rear section of this paper.
東海学園大学の論文
2003-03-31