International Journal of Academic Research in Accounting, Finance and Management Sciences

Vol. 3, No.1, January 2013, pp. 26–34

ISSN: 2225-8329
© 2013 HRMARS
www.hrmars.com

Implementation of Activity-Based Budgeting method in the economic

entities from mining industry of Romania

Sorinel CĂPUŞNEANU1
Ileana Sorina (RAKOS) BOCA2
Cristian-Marian BARBU3
Letiția-Maria ROF4
Dan TOPOR5
1,3
Artifex University, Bucharest, 47 Economu Cezarescu Street/Dimitrie Cantemir Christian
University, Bucharest, 176 Splaiul Unirii, Email: [email protected]
2
Valahia University, Targoviste, 2 Regele Carol I, Email: [email protected]
3
Artifex University, Bucharest, 47 Economu Cezarescu Street,
Email: [email protected]
4,5
1 Decembrie 1918 University, Alba Iulia, 11-13 N. Iorga Street,
4 5
Email: [email protected], E-mail: [email protected]

Abstract The article aims to emphasize the importance of the Activity-Based Budgeting (ABB) implementation
within the entities in the mining industry of Romania. Taking into account the stage of the research
carried out in the literature regarding the implementation of the ABB method to the specific of the
entities within the mining extractive industry and up to the current performances of various specialists,
the authors of this article demonstrate the usefulness of the Activity-Based Budgeting method in the
management, coordination and harmonization of the activities of the entities within the mining extractive
industry in Romania and of the substantiation of decisions based on the information supplied by this
method. The steps of implementation taken within Lupeni Mining Exploitation were presented. The article
ends with the conclusions of the authors regarding the advantages and the importance of the
implementation of the ABB method within the entities in the Romanian mining industry.
Key words Activity-Based Budgeting, processes, performances, mining industry, reporting

1. Introduction
1.1. Background of the study
The performing in a complementary and perfectly harmonized way of the organizational activities
within a business entity contributes to the attainment of certain long-term competitive advantages of this
entity. Operational efficiency and strategy are the two elements contributing to the success of the
attainment of long-term advantages of this entity and the guarantee of the decisional success of the
management team. The globalization process of the markets represents one of the greatest challenges for
business entities within the mining extractive industry trying to survive and expand to the best of their
abilities on the international market. On the day-to-day competitive market, the specialists in the field of
management accounting must use the most efficient instruments in order to give the managers the necessary
information for the substantiation and efficient decision-making. Therefore, we consider that the Activity-
Based Budgeting method contributes largely to the assurance of the transparency of costs, which are
continually increasing, practically helping the business entities within the extracting mining industry to
identify the profitable market, the clients/beneficiaries of the coal production and distribution channels.
 International Journal of Academic Research in Accounting, Finance and Management Sciences
Vol. 3 (1), pp. 26–34, © 2013 HRMARS

1.2. Aim and objectives

The aim of this study is to evaluate the possibilities of implementation of the activity-based
budgeting in the entities within the mining extractive industry in Romania and to emphasize the advantages
of its usage, especially regarding performances improvement. Currently, the Activity-Based Budgeting is
observed among the business entities applying it, by the substitution of the traditional budget cycle and
following the critiques brought to the budget practices used in Romania. Our attempt is offering a starting
model for performing the successful implementation of the ABB method in the entities within the mining
extractive industry in Romania and not only, addressing especially to the managers and specialists in the
field.

2. Literature review
In the national and international literature, many specialists and professors referred to the activity-
based budgeting method, a part of them advising for its successful implementation, others criticizing it.
Regardless of their side, the great majority agree that this method represents a very useful instrument,
necessary for the management, coordination and harmonization of the activities within a business entity.
Thus, a part of the specialists had a real success regarding the implementation of the ABB method and
keeping it operating along with the ABC method within production centers in the processing industry
(Navistar and McKinney, 1999), mining industry (Lind, 2001), but also within the services industry
(Tatikonda and Tatikonda, 2001; Arnaboldi and Lapsley, 2004).

3. Research design and methodology

3.1. Research questions
This article aims to explore our attempt to implement the Activity-Based Budgeting method within
Lupeni Mining Exploitation. In order to assess the level of success of the ABB method implementation
within the aforementioned entity, we measured the judgment of the specialists in the field of management
accounting in Romania, as well as of the multi-level managers of various state-managed entities. In other
words, we tried to find answers to the following questions:
1. Is it possible to implement successfully the Activity-Based Budgeting method in the business entities
within the mining extractive industry in Romania?
2. Can the ABB method bring improvements regarding the management and harmonization of the
activities in business entities within the mining extractive industry?
3. Can the ABB method contribute to the increase of performances of the business entities within the
mining industry?

3.2. Instrumentation
The design of the research is focused on treating the theoretical and methodological implications
determined through the questions asked in the beginning of the study. For the relevance of the study, the
following means were used: interviews with the employees (own analyses performed by the workers
directly involved in the execution of the activities), the accounting records of the business entity (by
collecting data and analyzing previously collected data, analyzing the expenditure at the level of cost
centers based on various records) and the examination of its internal documents (various internal cost-
related reports, orders etc.), for which three categories of respondents to the questions asked were taken
into consideration. The first category consists of the employees involved in the execution of specific
activities, the second one consists of the specialists in the field of accounting (cost and works accountants),
and the third category consists of the multi-level managers of the entities.
Before the interviews, all employees of the business entity were instructed in a training regarding the
basic elements of the ABB method. A special attention was given to the workers within the departments on
which the interviews focused, in order for them to become familiar with the concepts used and the
analyses that the activities they execute or coordinate will be subjected to. According to the critical chain
theory (Goldratt, 1997), the workers stated that their time and analysis estimations will be brought to

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attention by discussions with other workers directly involved in carrying out the functions or by mutual
consultations or by analyzing the historical data.

3.3. Data test and analysis

The study sample was carried out on 328 persons, according to the aforementioned categories.
Following the collection of the questionnaires and the data centralization (table 1), the situation is as
follows:
Table 1. Situation of vote option on respondent’s categories
Vote Respondents category
option Workers Specialist in the field of accounting Managers of entities
For 69.46% 88.88% 91.66%
Against 30.54% 11.12% 8.34%
Total 100.00% 100.00% 100.00%

As it can be seen, the highest number of the three categories asks for implementation of ABB
method within the economic entities of mining extractive industry. Starting from this situation, our
empirical study continued and the results obtained following the implementation and advantages of using
ABB method are described below.

4. Activity-Based Budgeting
4.1. Axiology of Activity-Based Budgeting
According to international specialists, the two main axes on which the activity-based method usage is
based are: Activity-Based Analysis (ABA) and Activity-Based Costing (ABC). The first axis revolves around the
analysis of each function based on detailed behaviors, and the second axis focuses on setting a set of rules
and procedures based on the tracking, analysis and assignment of costs on calculation objects. The ABC
method follows the trajectory of the “business process”, following only those processes creating value and
customer satisfaction (Morrow and Hazell, 1992; Hixon, 1995; Cokins, 1999). The activity analysis
emphasizes the role, importance, value and efficiency of each element of the business process and the
Activity-Based Budgeting must adapt to the business process decided by the entity. For a good
implementation and functioning of the Activity-Based Budgeting, all budgets pertaining to the processes
decided by the entity will be based on the two main axes previously mentioned. The basic concepts of the
Activity-Based Budgeting consist of: cost variability and hierarchy, budgets flexibility and responsibilities
accounting (Wilson, 1987; Kaplan, 1994; Mitchell, 1994; Wilhelmi and Kleiner, 1995; Horngren et. al., 1997).
According to the opinion of Porter and Partridge (Porter, 1996; Partridge, 1993), the Activity-Based
Management is focused on the internal chain of values of the company, in order to obtain certain
competitive real and strategic advantages. The development and execution of this concept is possible only
with the help of the ABC (Cook et. al., 2000) approach and is based on Figure 1. Each process is structured
on basic activities and support activities, a part of them being regrouped within the main ones. The
resources necessary for each activity are established, totaled at a process level and then at entity level.

4.2. Activity-Based Budgeting vs. traditional budgeting

Making an analogy between the Activity-Based Budgeting (ABB) and the traditional budgets (table 2),
most specialists in the accounting field identified the following aspects:
Table 2. Analogy between Activity-Based Budgeting and traditional budgeting
Activity-Based Budgeting Traditional budgets
• Focus on the work volume and of the costs of • Focus on workers and on departmental costs
processes
• Measure the effects and determine and identify the • Measure the effects, but do not determine and do not
unused capacities identify the unused capacities
• Identify the necessary resources for the planned • Do not fulfill the purpose of a global budget,

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Activity-Based Budgeting Traditional budgets

production and not in order to set out expenditure representing only analytical and control
limits
• Ensure the management, with the possibility of • They are based on a iterative negotiation process
transformation of the organizational thinking between the managers of responsibility centers and the
regarding the fixed costs senior management
• Focus on the used capacity versus the unused • Focus on the fixed costs versus variable costs
capacity
• Represent a possible solution for the budget
process by increasing the real participation of the
employees
• Represent a tangible solution for short term
planning of strategic objectives, as they focus on the
basic processes of the work place for customer’s
satisfaction
• Unify the efforts made by various functions, such
as: processes re-engineering or processes
reevaluation in a single effort directed towards the
strategic objectives planned by the entity for a short
or long term

4.3. Stages of Activity-Based Budgeting

As regards the stages of the activity-based budgeting, a series of great specialists in the field of
management accounting expressed their opinions, such as: Shields, Hixon, Horngren, Kaplan and Cooper,
Cokins. In order to fulfill the sales and production objectives, ABB assesses the volume of activities, taking
into account the activity inductors, resources and their sizing. Practically, this system is an instrument of
simulation at a global level, regarding the assignment or reassignment of resources necessary for
performing activities and obtaining production.
According to the specialists’ opinion, the stages of the activity-based budgeting are the following:
1. Estimation of key-factors of the budget (estimations regarding the total value of the quantities of
products obtained and the sales to customers);
2. Establishment of the organizational activities (elaboration and execution of the activity-based
budget);
3. Determination of the necessary resources (quantity and type) in order to perform the
organizational activities;
4. Identification of the total of necessary resources in order to satisfy the demands;
5. Determination of the capacities at the level of activities and at the level of resources.

4.4. Implementation of activity-based budgeting at Lupeni Mining Exploitation

According to the data collected by the ABC method at the level of the entity, two main processes
were identified: the production process and the administrative process. Each of them is structured on
corresponding activities, according to table 3. The production process comprises three main processes
(which may be identified in the main cost centers: CC2, CC3 and CC4) and seven secondary processes
(which may be identified in the secondary cost centers). A regrouping of the secondary processes was
made within the main processes. The administrative process consists of two main processes and pertaining
activities.
Going through the above-mentioned stages, the total value of the products quantities obtained and
the sales to customers of 44,603 tons of coal were estimated. The organizational activities, necessary for
the elaboration and execution of the Activity-Based Budgeting were established, in accordance with table
4.

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Table 3. Structuring processes on activities

Production Main processes Main activities Secondary processes Secondary activities

process (grouped on activities (grouped on activities
centers) centers)
1. Sector 2 – Hewing – caving bed 1.1. Sector 5 – Flow service (13 conveyers + 6 silos holes)
Production 2 Underground transport Operation and maintenance of batching
Coal preparation devices
Mine tailing Mechanics of the water evacuation shaft
preparation LDM maintenance and repairs
Mining maintenance Electricians for skip shaft
Transport flow Maintenance of silos holes
Electricians, Signalmen for shaft
locksmiths CGI mining maintenance
Foremen, CFL 1.2. Surface Transport Conveyers mining maintenance
Sector Foremen, CFL
Sorting (conveyers flow)
Transport and storage - ropeway station
Wood warehouse, carpentry shop
2. Sector 3 – Hewing – caving bed 2.1. Sector 6 – Mechanics, locksmiths – maintenance,
Production 3 Underground electrical examination, repairs – extraction installations
Mine tailing mechanic Water and air networks - mounting,
preparation dismantling, examination, repairs
Mining maintenance Mechanical machinery maintenance, repairs
Transport flow Maintenance, examination - electrical
Electricians, installations and equipment
locksmiths Firedamp detection station, telephony,
Foremen, CFL dispatching
Maintenance and cleaning – pumps basin
Recovery of mechanical installations and
equipment
Foremen, CFL
Room for safety lamps, manometers
2.2. Sector 6 – Surface
Telephone exchange
electrical mechanic
Firedamp detection station
Electricians, locksmiths serving the
compressors’ fans, Degasification
Machine shop
Electric shop
Thermal power station
Mechanics – surface extraction equipment
Management
Archive
Foremen, CFL
3. Sector 4 – Complex mechanized 3.1. Sector 7 – CAMS specialists (gas measurement)
Production longwall Underground ventilation Artificer – explosive warehouse
Mounting, Underground artificer
dismantling, Drillings
mechanized service Mud silting/Degasification
Hewing – caving bed Maintenance/Constructions. Ventilation
4 Foremen, CFL
Mine tailing Surveyor helps
preparation 3.2. Sector 7 – Surface Mud silting
Mining maintenance ventilation Laboratory
Transport flow Dispatchers
Electricians, 4. Administrative Data operators
locksmiths personnel Administrative personnel
Foremen, CFL Accounting records
Calculation of costs offsetting
Accounting data centralization
Payroll, employment and personnel records
Calculation of the performance indicators
Fiscal records

Administrative 1. Financial and Financial and 1. Financial records

process accounting department accounting records
2. Taxes and duties Financial and fiscal 2. Fiscal records
compartment records

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The entire process, named Activity-Based Budgeting (ABB) aims to determine a complete cost, as
relevant as possible, by observing the causality connections between products/services and resources
consumptions of the activities. Based on an integrated organization, the budgeting represents that work
category which is executed within the business entity by the staff of the technical department, production
and work design, organization and planning departments.
By ordering the activities and emphasizing directly the connections existing between them and the
involved resources, respectively the demands of the customers, a correct management and their
harmonizing are carried out within the above-mentioned business entity. Therefore, we consider that we
found the answer to the second question analyzed in this study. Together with the ABC/ABM system, the
activity-based budgeting is a management technique which establishes a solid basis for the financial
planning and budget reporting.

Table 4. Organizational activities

Main processes Main activities Type of expense and specific cost inductor
Production 1 Hewing – caving bed 2 Consumable expense
(CC2) Preparation of coal, mine tailings Inductor (number of consumer tickets)
Mining maintenance Electrical energy expense
Transport flow Cost inductor (consumption of kilowatts hour)
Production process

Production 2 Hewing – caving bed 3 Depreciation expense

(CC3) Preparation of mine tailings Cost inductor (economic lifetime)
Mining maintenance Repair expense
Transport flow Cost inductor (number of repairs)
Production 3 Complex mechanized longwall Third party services expense
(CC4) Mounting, dismantling, mechanized service Cost inductor (number of third party invoices)
Coal face – caving bed 4 Transport expense
Preparation of mine tailings Cost inductor (number of trips/shift)
Mining maintenance
Transport flow
Main processes Main activities Type of expense and specific cost inductor
Financial and Financial and accounting records Accounting records
accounting records Cost inductor (number of pages of accounting ledger)
Calculation of costs offsetting
Administrative process

Cost inductor (number of pre-calculations)

Accounting data centralizations
Cost inductor (number of master tables)
Payroll
Cost inductor (number of hours worked)
Employment and personnel records
Cost inductor (number of employees)
Calculation of the performance indicators
Cost inductor (number of scorecards)
Financial and fiscal Fiscal records Fiscal statements elaboration
records Cost inductor (number of fiscal statements)

For efficiently planning and setting out a budget, an Activity-Based Budgeting approach delivers
(table 5 and table 6) that standard of the real operation costs of an efficient entity with added value.

Table 5. Production Activities-Based Budgeting

Activities Total activity cost Cost inductor Cost/Cost inductor Demand Demand cost Differences
(3=1/2) (5=3*4) (6=1-5)
0 1 2 3 4 5 6
Hewing – caving bed 3705.00 24.00 154.375 25.09 3874.00 -169.00
Coal preparation, mine tailing 3549.25 2150.00 1.650 2206.29 3640.38 -91.13
Mining maintenance 1627482.87 1785123.24 0.911 1806278.80 1645519.99 -18037.12
Transport flow 410.00 60.00 6.833 59.27 405.00 5.00
Total 1635147.12 1653439.37 -18292.25

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Table 6. Administrative Activities-Based Budgeting

Activities Total activity cost Cost inductor Cost/Cost inductor Demand Demand cost Differences
(3=1/2) (5=3*4) (6=1-5)
0 1 2 3 4 5 6
Accounting records 274404.44 166029.38 1.65 165912.39 273755.45 648.99
Calculation of costs offsetting 295355.20 297491.30 0.99 306556.86 303491.30 - 8156.10
Accounting data centralization 108600.34 11 9872.75 11.24 110960.64 -2360.30
Payroll 3310338.00 247520 13.37 229378.16 3066786.00 243552.00
Employment and pers. records 4900.45 117 41.88 93.63 3921.65 978.80
Calculation of performance indicators 250806.78 3348 74.91 3481.69 260813.84 -10007.06
Fiscal records elaboration 144172.28 18 8009.57 18,11 145123,28 -951
Total 4388577.49 4164852.16 223725.33

Taking into account the chosen cost inductors, the situation of expenses assigned on activities
specific to the two main processes is the following (table 7 and table 8):

Table 7. Budgeting based on activities specific to the production process

Explanations Planned expenses assigned for the production process
Planned expenses assigned on activities CC2 CC3 CC4 Total
Hewing – caving bed
- Various materials expense 1235 926.25 1543.75 3705
Preparation of coal, mine tailings
- Fuel expenses 865.81 775.57 1733.62 3375
- Antidote fluid expense 38.71 38.71 96.83 174.25
Mining maintenance
- Spare parts expense 3956.31 6330.11 8703.93 18990.35
- Electrical energy expense 254943.46 276229.19 363627.5 894800.15
- Thermal energy expense 8932.87 7401.52 11995.61 28330
- Depreciation expense 19060.51 17659.62 37961.99 74682.12
- Machinery repair expense 13062.85 6531.42 10885.73 30480
- Third party services expense 156207.75 111576.97 312415.53 580200.25
Transport flow
- Materials transportation expense 136.67 136.67 136.66 410
Total 458439.94 427606.03 749101.15 1635147.12

Table 8. Budgeting based on activities specific to the administrative process

Explanations Planned expenses assigned on cost centers
Planned expenses assigned on activities CC2 CC3 CC4 Total
Financial and accounting records
- Payroll expenses 568230 577190.46 1040079.54 2185500
- Payroll accessories expenses 292381 297097 535360 1124838
- Depreciation of general-interest fixed assets 45540.48 52187.78 56072.19 153800.45
- Insurance premiums 246.535 246.535 493.07 986.14
- Materials for maintenance and cleaning buildings expenses 49.33 49.33 49.34 148
- Electricity for lighting and driving force for administrative needs 1636.69 1702.60 2110.71 5450
- Postage and telecommunications expenses 177.57 266.34 266.34 710.25
- Travel in country expenses 700.11 700.11 1400.23 2800.45
- Security and civil protection expenses 39491.02 39491.02 29618.30 108600.34
- Coal allotments 10851.47 10851.47 10851.46 32554.40
- Price balance of electricity 87600.27 87600.27 87600.27 262800.80
- Meals expenses 174176.53 34215.64 17107.83 225500
- Protection equipment expenses 19547.01 3839.85 1919.92 25306.78
- Employees training 1465.94 136.11 3298.40 4900.45
- Medical practices expenses 9157.41 8546.91 11395.93 29100.25
- transport to and from work 56231.53 11046.24 5523.13 72800.90
- Support allowance 500 0 1000 1500
- Death allowance 0 0 7.108 7108
Fiscal records
- Taxes for author certificates issuance 3150.25 0 3150.25 6300.50
- Stamp duty expenses 0 0 63 63
- Operating duties 40980 54640 40980 136600
- Bank commissions 483.512 241.756 483.512 1208.78
Total 1352596.65 1180049.42 1855931.42 4388577.49

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5. Results and discussions

From the data centralized above, the situation of the activity-planned costs at the entity level results
as follows: CC2 = 1811036.59 lei, CC3 = 1607655.45 lei, CC4 = 2605032.57 lei.
As it may be noted, the Activity-Based Budgeting within Lupeni Mining Exploitation was successfully
carried out as thus the answer to the first question asked in the beginning of our study was found.
According to the recorded situation, we can conclude the following:
- in the production activities, the differences recorded between the total planned cost and the
necessary cost (demand) are 18292.25 lei, which translates as follows: savings for the items hewing –
caving bed, coal preparation, mine tailing and mining maintenance, and cost excess for the item transport
flow.
- in the administrative activities, the differences recorded between the total planned cost and the
necessary cost (demand) are 223725.33 lei, which translates as follows: cost excess for the item accounting
records, payroll and employment and personnel records, and savings at the items calculation of costs
offsetting, accounting data centralization, calculation of the performance indicators, fiscal statements
elaboration.
The Activity-Based Budgeting approach supplies real data regarding the number of cost reductions
determined by the cost improvement initiatives, thus offering to accountants another perspective regarding
the costs. Knowing this information, the Activity-Based Budgeting may contribute to the increasing of the
business entities performances within the extractive mining industry and, practically, the third question
asked for this study was answered.

6. Conclusions
The Activity-Based Budgeting should influence the employees’ behavior, by financial or non-financial
measures, thus exceeding the functional limits arising from the division of the entity on functional bases,
and attracting the attention to the value areas resulting from the coherence of the operations, regardless
of functions.
One of the most evident advantages of the ABB implementation reflects in the way to calculate the
cost and costs analysis. In the case of each process, the accurate determination of planned costs up to the
level of each activity can be noted, helping to establish the customers’ demands and the work volume
necessary for satisfying their demands at internal level within the entity, but also to establish the
differences at the end of the management period by comparing the effective costs with the planned costs.
The comparison between the necessary and available resources, as well as the determination of the
usage level shall take place at a functional level (departments) and at process level, thus offering a
management with a clear perspective on the deficient areas. Thus, the necessary resources for each activity
may be determined and the excess can be used or redirected towards the deficient activities. Each process
may be assigned a so-called “process manager” who can ensure the success of the management of his
activities and who can constitute the guarantor of an efficient management.
With a successfully implemented Activity-Based Budgeting system, the management accountants can
use the obtained information and data for analyzing the trends, for estimating and modeling according to
scenarios “What if...?”. By estimating the quantities and volumes on a defined management period,
information regarding all cost objects, cost inductors, necessary amounts and the level of resources costs
can be obtained. Practically, the Activity-Based Budgeting is a flexible budgeting, using more factors than
the estimated production units or work volume, offering a clearer forecast regarding the current costs and
the resources necessary for the entity.

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