Application of Activity-Based Costing in Budget Management of Geological Public Institution—A Case Study of Relevant Geological Public Institution of China Geological Survey
The geo-survey project is an important part of the budget management of geo-institution,but the geological public institutions do not pay enough attention to the constraining factors such as the method of project budgeting,the binding force of budget index,and the setting of budget performance index.Based on the analysis of the characteristics,contents and methods of geo-survey project budgeting,this paper introduces activity-based costing into the budgeting making,establishes an activity-based central database by working means of geo-survey projects,and establishes a cost database by combining the activity-based drivers to divide the cost types,and finally builds an activity-based costing model of geo-survey projects.In this paper,the volume,price and cost relationship among project workload,budget standard and budget expenditure are sorted out from the source,thereby defining the economic subject responsibility of different levels of"unit-department-project",and draw inspiration from the application of activity-based costing in the budgeting making,expenditure,implementation,and performance evaluation stage of geo-survey projects.
activity-based costinggeological public institutionbudget managementgeo-survey projects
朱文勇
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中国地质调查局天津地质调查中心,天津 300170
作业成本法 地质事业单位 预算管理 地质调查项目
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D D20221759D D20221727D D20230027DD202301252021YFC2901804DD20230431DD20230426
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