Research On The Construction Of Cost Budget Management System Based On Activity Based Costing In TK Company

With the continuous development of science and technology, the mode of operation of the coal enterprises in our country tends to mechanization and intelligent, traditional cost budget management could not meet the needs of enterprises. The traditional cost budget has many defects, traditional cost budgeting only distribute expenses to the various departments simply,which can not show the relationship between resources and cost. And the traditional way only pay attention to the financial index of cost budget, it can not provide the complete and reliable information for decision to help managers, so the traditional cost budget unable to adapt to the business development of modern mechanization.This thesis uses the coal enterprises TK company as a main body, the company’s existing cost budget is based on department’s organization, and accuracy is relatively poor. The activity-based costing of in-depth activity lay is gradually entering the enterprise management,which can make enterprise cost budget management more precise, and fundamentally manage the enterprise. Thus, this thesis refers to the activity-based costing to make cost budget management for TK company, which can make up the shortcomings of existing cost budgeting methods.Firstly, this thesis introduces the activity-based costing and cost budget management, and analysis the difference between the traditional budget and activity-based budgeting. Analysis the current TK company’s cost budgeting is not accurate, no specific budget evaluation system,and illustrates the activity-based costing and cost budget management combine is feasible.Then the cost budget management system is established based on the activity-based costing by analyzing the business process of TK company and reasonably setting activity center and cost accumulation, determining cost driver, making cost budget organization bases on activity,calculating the cost budget of 2015 for TK company, and the process control in the budget process. The key performance index is introduced to the activity-based budgeting evaluation,through the scores for the financial index and non-financial index determine the center of the corresponding operation cost budget accuracy are improve. Finally, through the difference of the cost budget of this year and the actual cost, and the cost budget management results of TK company are analyze, it can improve the accuracy of cost budget.Through the analysis and research of this thesis, which will make the cost budget management is more refine for cost budget of TK company for introduce activity-based costing, and improve the accuracy of cost management of TK company, and control costs and improve the benefits of the company.