摘要
为使计划资源需求量与资源供给量达到平衡,煤炭企业将作业基础预算引用到煤炭成本预算和管理中:首先预测出煤炭企业的需求量;再确立作业与作业中心,分析出作业动因,得出作业消耗率;最后利用资源动因确定资源消耗率,根据动因基础因素对成本动因进行分析和选择,此后描述成本动因的数量。这为作业基础预算在煤炭企业中实施,提供了一定的基础准备工作。
To achieve the balance between demand budget have been introduced into coal operational costing enterprises, to determine activity and activity center, to and supply of planning resources, activity-based and budgeting to predict the demand of the coal analyze activity driver, to achieve the operating consumption rate, and at last to calculate the resource consumption by resource driver. According to fundamental factors, the cost driver is analyzed and sorted to determine the quantity of the cost driver. The study did some basic preparations for the implementation of the activity-based budget in the coal enterprises.
出处
《山西煤炭》
2013年第5期78-80,共3页
Shanxi Coal
关键词
作业基础预算
作业
作业中心
成本动因
activity-based budget
activity
activity center
cost driver