成本控制与全面预算管理都是现代企业经营管理的重要手段,而且这两者之间有着密切相连的关系,发挥着相辅相成的作用。针对目前煤炭行业的整体下滑的经济形势,为了促使煤炭企业在激烈的市场竞争中谋求转型升级的同时得到良好的发展,煤炭企业应该创建以成本控制为中心的全面预算管理模式,本文就针对于此,针对如何建立进行相关方面论点的探讨。 Cost control and overall budget management are all important means of operation and management of modern enterprises, and the two are closely interrelated and play a complementary role. In view of the current economic downturn of the coal industry as a whole, in order to promote coal enterprises to seek transformation and upgrading in the fierce market competition at the same time with good development, coal enterprises should create a comprehensive budget management model centered on cost control. This, for how to establish discussions on the relevant aspects.