Research On Budget Management Of SCG Coal Mine Based On Activity-based Cost

With the rapid development of economy and the rapid development of science and technology,the external environment for the development of coal enterprises has changed a lot.In the increasingly competitive red sea market,the importance of cost budget management has become increasingly prominent.Under the traditional method of cost budget,only the costs directly allocated to each department,can't show the cost and resources,can not meet the requirement of cost control,decision-making to provide favorable support for production and business operation.The activity-based budget management can build a bridge between cost and resources and effectively improve the shortcomings of traditional cost budget.Since 2012,the domestic coal market has been in a continuous downturn,the inventory has increased significantly,the price of coal has fallen like a cliff,and the coal enterprises are facing losses,the good situation is no longer good,and the operation is in a dilemma.So,in this condition,the coal enterprise to sustainable development,to survive in the fierce market competition,must strengthen the management of the cost budget.In this paper,on the basis of the literature both at home and abroad,the budget management,homework cost method,and based on the operation cost of the budget management of related theory in detail.Based on the analysis of the current situation of cost budget management in the coal industry,this paper points out the problems in the cost budget of coal enterprises,and then demonstrates the necessity and feasibility of implementing the budget based on activity-based cost in coal enterprises.Based on the in-depth analysis of the operating process of coal enterprises,this paper attempts to build the budget management system of coal enterprises based on activity-based cost.Taking SCG coal mine as an example,this paper selects the comprehensive excavation operation center to discuss and study how to implement the budget management based on activity-based cost in the cost of supporting materials.Finally,the paper summarizes the expected effect of the budget management based on activity-based cost in coal enterprises,and puts forward the safeguard measures.