基于工序的煤矿多层次全面预算管理体系构建

本文运用作业成本理论分析煤矿资源消耗的因果关系,认为煤炭产品对煤矿资源消耗的过程是煤炭产品消耗生产环节、生产环节消耗工序、工序消耗资源。因此,工序是煤矿资源消耗的直接原因。由此划分出煤矿全面预算管理的四个层次:工序层次、工作面层次、区队层次、全矿层次,构建了基于工序的煤矿多层次全面预算管理体系,并对体系中四个层次的预算编制、预算执行与控制、预算考核过程分别进行分析。

Construction of multi-level comprehensive budget management system for coal mine based on process

Based on activity cost theory, this paper analyzes the cause and effect of coal mine resource consumption, it is considered that the process of coal mine resource consumption is: coal products consume production link, production link consume process, process consume resource. Therefore, the process is the direct cause of the consumption of coal resources. Based on this, the four levels of comprehensive budget management in coal mine is: the process level, the mining face level, the working team level, the whole mine level. We construct a multi-level comprehensive budget management system for coal mine based on process, and analyze three parts in each level of this system, that is the budgeting, the budget implementation and control, and the budget assessment.