Theoretical model practice exploration of project expenditure quota standard based on Activity-Based Costing Method
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Abstract
To promote the construction of a standard system for expenditure in the field of natural resources is to implement the reform of the national financial system, improve the efficiency of financial fund allocation, and ensure the normalization and standardization of budget management in the field of natural resources. This paper overviews the concept, calculation method and application steps of activity-based costing, and combines the practice and exploration of activity-based costing in the research and development of geological survey quota standard, divides work units scientifically and reasonably; it uses the basic ideas of formulating and refining projects by classification, consolidating the foundation and calculating step by step, uses the basic principle of separation of quantity, price and cost, and takes the financial system of geological survey unit as the criterion; it constructs a budget quota system by means of a budget quota model that fully reflects the cost composition and calculation characteristics of geological survey projects; it points out the application prospect of activity-based costing in the construction of expenditure standard, and constructs a theoretical model for the development of expenditure quota standard based on activities, technical conditions, basic quota, price parameters, cost and budget standard to maintain the vitality of expenditure standards.
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