Research On Cost Accounting Of Government Natural Disaster Emergency Response Based On Activity-based Costing

The occurrence of natural disaster in our country is characterized by many kinds,high frequency and wide distribution.After the occurrence of major natural disasters,governments at all levels and relevant departments usually take various emergency response measures such as accident notification and early warning,personnel emergency evacuation,casualty medical emergency,fire fighting and engineering rescue,disaster information collection and external assistance to minimize the adverse impact of disasters.Emergency response measures are usually accompanied by a large amount of human,financial and material consumption,which is the emergency response cost of natural disasters.The actual efficiency of emergency response measures is directly related to the allocation and management of natural disaster emergency response costs.Accurate accounting of emergency response costs through scientific and reasonable cost accounting methods is the premise of good cost management.This paper summarized the natural disaster emergency response process of Chinese government,analyzed the causes of emergency response costs,designed the government natural disaster emergency response cost accounting method based on activity-based costing,and verified the effectiveness of this cost accounting method by taking the emergency response actions of Sichuan provincial government in the Wenchuan earthquake as a case study.The restrictive factors which may be encountered in the practical application of this method are analyzed,and the corresponding safeguard measures are put forward.The following conclusions are drawn:(1)The operational drivers and cost drivers of the government’s emergency response to natural disasters can be closely linked with resources,activities and costs;(2)Designed the cost accounting process and account sheet of government natural disaster emergency response based on activity-based costing,which concretized the application of activity-based costing in natural disaster emergency response;(3)Verify the rationality and feasibility of using activity-based costing method to calculate the cost of government natural disaster emergency response through case calculation and analysis;(4)Analyze the possible constraints of government emergency response cost accounting through activity-based costing,and put forward the corresponding safeguard measures.