Analysis of Activity-based Budgeting Model in State-owned Coal Mine Enterprises
Activity-based Budgeting (ABB), a new budgeting management method based on activity costing method, is receiving more and more attention from managers from all walks of life for its advantages in budgeting management. On the basis of analysis and comparative study of activity costing method and activity-based budgeting method, this paper demonstrates the principles of activity-based budgeting and feasibility of its application in coal mine enterprises, and provides a theoretical framework of activity-based budgeting, which lays a foundation for its application in coal mine enterprises.
activity-based budgeting (ABB) activity cost budgeting
JIANG Yan YUAN Qinghe
China & Canada Higher Applied Technology College of Shandong Institute of Business and Technology, Shandong, P.R.China, 264005
国际会议
威海
英文
277-281
2010-07-24（万方平台首次上网日期，不代表论文的发表时间）