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.