This article proposed the stratified activity-based budget with the reference to the organizational structure, and based on the job centre, designed the stratified activity-based budgeting procedures; and derived the activity-based stratified resource demand computing model and the stratified activity-based budget costing econometric model; through case studies on the above analysis, the conclusions were verified. The information provided by the stratified activity-based budget, could be used as a basis for control in advance, and ex-post evaluation standards, and also for the matter of control. Particularly the easy-measurement characteristic of the non-financial information, which enhances cost control's timeliness, effectiveness.