基于工序的煤矿多层次材料消耗预算编制研究

A study on multiple-levels material-consumption budgeting for coal mine based on process

材料消耗预算编制是煤矿全面预算管理的基础。传统基于作业的煤矿材料消耗预算编制是以生产环节的材料消耗为预算编制的起点,未考虑材料消耗的真实动因。本文明确了工序是材料消耗的直接原因,提出了基于工序的煤矿材料消耗预算编制原理,建立了工序、工作面、区队、全矿四个层次的材料消耗预算编制模型,构建起基于工序的煤矿多层次材料预算编制体系。

Material consumption budgeting is the basis of comprehensive budgeting management for coal mine.Different from the traditional material consumption budgeting,which is based on activity and beginning with budget establishment during production processes,the multiple-levels material consumption budgeting system starts from the real cause of material consumption and develops the budgeting management for coal mine.In this work,we points out that the process is the direct cause for material consumption,and establishes the budgeting principle based on process of coal mine material consumption.According to the results upon,the multiplelevels material consumption budgeting model is built on the process for coal mine,and also with the four levels,the process,the working surface,the sub-units and the whole coal mine.