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煤炭企业一直我国工业中的重中之重,作为重要的能源供给业,建立健全现代企业制度有着非常重要的意义。因此,煤炭企业在全面预算管理模式下,对成本预算进行科学有效的管理,从而实现资源的优化配置、企业效益的最大化,实现企业资金的高效运转,提升煤炭企业的整体竞争力。本文从全面预算管理模式及其模式下成本预算的方法进行分析,揭示煤炭企业全面预算管理模式下成本预算的意义。
Coal industry has always been the top priority in China’s industry, as an important energy supply industry, establish and improve the modern enterprise system has a very important significance. Therefore, under the overall budget management model, coal enterprises scientifically and effectively manage their cost budgets so as to optimize the allocation of resources and maximize the benefits of enterprises, realize the efficient operation of corporate funds and enhance the overall competitiveness of coal enterprises. This article analyzes the methods of total budget management and the cost budget under its mode to reveal the significance of the cost budget under the overall budget management mode of coal enterprises.