论文部分内容阅读
在分析影响煤炭行业编制预算流程影响因素的基础上,结合煤炭行业现状研究煤炭行业中成本控制与预算管理之间的关系,针对预算管理在煤炭行业应用中所面临的问题,如煤炭行业成本考核体系不健全,企业缺乏自身的预算管理平台等,从完善煤炭企业预算编制体系、流程、材料精细化现场管理制度及明确企业成本节点等方面提出成本控制下煤炭企业预算管理的解决措施,以有效整合企业资源,降低成本费用。
Based on the analysis of the influencing factors of the budgeting process of the coal industry, the paper studies the relationship between cost control and budget management in the coal industry based on the current situation of the coal industry. In view of the problems faced by the budget management in the application of the coal industry, such as the cost assessment of the coal industry System is not perfect, the enterprise lacks its own budget management platform and so on. From the aspects of perfecting coal enterprise budgeting system, process, material management on-site management system and defining cost nodes of enterprises, the paper puts forward the measures to solve the budget management of coal enterprises under cost control, Integrate enterprise resources and reduce costs.