煤炭企业全面预算管理信息系统设计:基于价值链和作业定额的整合框架

Design of coal enterprise overall budget management information system:based on value chain and operation norm

近年来,煤炭市场的不景气迫使煤炭企业研究和实施新的管理模式和工具来强化内部管控。本文针对传统全面预算管理在煤炭企业应用中暴露出的缺陷,调研总结煤炭企业的需求,将视角(价值链高度)和编制基础(作业深度)进行了拓展和细化,提出了煤炭企业基于价值链和作业定额的全面预算管理信息系统设计方案,设计了系统的功能模块,并对系统中预算编制、预算执行分析、预算控制等关键问题的实现进行探讨。该系统在煤炭企业运行的实践表明,其满足了当前煤炭企业协调生产经营活动,强化内部控制和成本管控等需求,提高了煤炭企业的管理效率。

In recent years, the depressed coal market forced coal enterprises introduce new managementmode and tool to strengthen internal controls. The paper reveals the defects exposed in traditionalcomprehensive budget management, proposes the coal enterprise comprehensive budget managementinformation system based on value chain and operation norm which expand and refine the perspective andbasis of establishment. The realization of the key features is also described. Practice shows that designed ofthe information system provide an effective internal cost control method for coal enterprises to improve theefficiency of management.