兴隆庄煤矿是兖州煤业集团旗下的一个大型现代化矿井。近年来,随着矿井服务年限的增加和资源、技术条件的限制,兴隆庄煤矿煤炭生产增量的空间已明显有限。在营业收入无法迅速扩张的前提下,提高经济效益的有效途径只能是从企业内部挖掘潜力。结合自身实际,兴隆庄煤矿实行了基于成本控制的动态预算,充分考虑了生产计划、地质条件等因素变化对成本费用的影响,保证了成本费用控制与考核 Xinglongzhuang Coal Mine is a large modern Yanzhou Coal Mining Group. In recent years, with the increase of service life of mines and limitation of resources and technical conditions, the space for increase of coal production in Xinglongzhuang Coal Mine has been obviously limited. In the premise of rapid expansion of operating income, an effective way to improve economic efficiency can only tap the potential within the enterprise. Combined with its own reality, Xinglongzhuang Coal Mine implemented a dynamic budget based on cost control, fully taking into account the impact of changes in production plans, geological conditions and other costs on costs and expenses, and ensuring cost control and assessment