煤炭企业预算成本控制研究与实践

Study and Practices on Budget Cost Control of Coal Enterprise

针对煤炭企业成本管理中存在的问题,提出了构建预算单元成本控制模型体系,引入作业成本管理和大产品理念,增加经济价值评价指标,实行精细化成本管控,通过对单一要素过程的单元控制和责任分解,实现成本单元超前预算控制。同时,阐述了可以通过建立保障机制,促使煤炭生产企业的协调发展、安全发展和可持续健康发展。

According to the problems existed in the cost control of the coal enterprise, the paper proposed to establish a bud- get element cost control modeling system and introduced a operation cost control and big products conception. A evaluation in- dex of the economic value was added and a fine cost management and control was conducted. With the break down of the ele- ment control and responsibility of the single element process, an advance budget control of the cost element was realized. Meanwhile the paper expoud that through the establishment of protection mechanism, promote the coal enterprise coordinate de- velopment, safety development and sustainable healthy development.