Study On The Cost-Budget Control Of Coal Enterprises On The Basis Of Activity-based Costing

By virtue of the evolution and advancement of modern science and technology,the mode of production and management of coal enterprises in China tends to be biased towards mechanization and intelligentization.Traditional cost budgeting,as a kind of rigid budget method,is no longer able to meet the demand of enterprises for cost control and of many defects.Because the coal enterprise only takes production as the basis of budgeting and capitalizes in the form of compulsory profit,the target budget cost indicators are given to each department.This approach is a unified backward model,which will have a significant impact on the robustness of the entire budget system if changes in output make the budget’s results fluctuate.In addition,the traditional budgeting method can only plan the cost of the resources consumed and list the latter in the cost items,but is difficult to trace the path of cost.Therefore,it is not conducive to the fine control of the cost of enterprises and the establishment of a detailed and accurate database for the intuitive access of information.Because of the disadvantages of the traditional cost budgeting,the cost budget control system of coal enterprises needs to be rebuilt.First of all,based on the learning of activity-based costing theory,this paper analyzes the present situation of cost budget control in coal enterprises and puts forward some questions.Secondly,according to the principle of activity-based costing,the paper reversely forecasts the consumption of the activity and the cost of resources consumed from the perspective of products.Then it proposed that the cost budget control system based on activity-based costing should be implemented in coal enterprises.After that,taking the activity as the basic control point,according to the production process,the activity is classified for the activity chain analysis,activity analysis and resource analysis.Through the preparation of activity budget,the activity budget approval,the monitoring on activity budget and the evaluation on activity budget,the process of construction of the system is described in detail.Finally,based on the construction system,taking the G Coal Industry Co.,Ltd.as an example and in combination with the characteristics of its activity process,this paper selects the supporting activity of the comprehensive mechanized coal mining,discusses how to carry out the cost budget control of the material cost,and puts forward some advices from the preparation of material cost budget,the analysis and control and adjustment and assessment and other aspects.The main research results are as follows:firstly,the construction of activity-based costing budget control system is to merge the essences of activity-based costing and the budget management method together,so as to break the drawbacks of traditional cost budgeting method used by coal enterprises,which is of good feasibility.Secondly,taking the activity-based costing method as the guide,the modified activity-based costing system is applicable to coal enterprises,and the application of the new system makes the cost elements of coal enterprises more comprehensive.It improves the work quality and labor efficiency and reduces the consumption of resources via the innovation based on technological means,and improves the precision of enterprise cost budget,lowers the cost of enterprises and improves the profit of enterprises.Thirdly,on the basis of putting forward the system construction and taking the G Coal Industry Co.,Ltd.as an example to carry on the case analysis,this paper provides an important reference and is of significance for implementing and applying the activity cost budget control system in China’ s coal enterprises.