煤炭是我国重要的生产能源,煤炭的使用对于许多化工企业以及其他工业企业的发展具有重要意义。因此煤炭企业全面预算的管理必须得到充分重视。煤炭企业全面预算管理实行以成本为核心的管理模式。煤炭企业全面预算管理组织体系包括预算管理决策层,预算管理职能部门,预算管理责任部门,预算管理执行单位在内的四个层次。 Coal is an important production energy in China. The use of coal is of great significance to the development of many chemical companies and other industrial enterprises. Therefore, the overall budget management of coal enterprises must be given full attention. Total budget management of coal enterprises to implement cost-core management model. Coal enterprise comprehensive budget management system includes budget management decision-making, budget management functions, budget management responsibilities, budget management, implementation of the unit, including the four levels.