在供给侧改革背景下,根据“三去一降一补”这一经济工作部署,对于目前煤炭行业作业基础预算在煤炭行业应用的可行性分析对于成本降低具有很高的实践价值。但作业基础预算的具体实施存在许多困难,因此对于煤炭行业作业基础预算模型的初步框架构建显得尤为重要,通过对其进行理论框架构建,设定一定的前提,对具体构建作业基础预算模型是十分必要的。 Under the background of supply-side reform, based on the economic work plan of “three industries, one reduction, one reduction”, it is of high practical value for the feasibility analysis of the application of the basic operating budget for the coal industry in the coal industry. However, there are many difficulties in the implementation of ABC. Therefore, it is very important to construct the preliminary framework of the ABC model for the coal industry. By setting up the theoretical framework and setting certain preconditions, it is very important to construct the basic budget model necessary.