基于工序的煤矿多层次全面预算管理体系构建

发布时间：2018-05-10 19:01

  本文选题：煤矿 + 工序　； 参考：《中国矿业》2017年05期

【摘要】：本文运用作业成本理论分析煤矿资源消耗的因果关系,认为煤炭产品对煤矿资源消耗的过程是煤炭产品消耗生产环节、生产环节消耗工序、工序消耗资源。因此,工序是煤矿资源消耗的直接原因。由此划分出煤矿全面预算管理的四个层次:工序层次、工作面层次、区队层次、全矿层次,构建了基于工序的煤矿多层次全面预算管理体系,并对体系中四个层次的预算编制、预算执行与控制、预算考核过程分别进行分析。
[Abstract]:This paper analyzes the causality of coal mine resource consumption by means of activity-based cost theory, and thinks that the process of coal product consumption to coal mine resource consumption is the production link of coal product consumption, production link consumption procedure and working procedure consumption resource. Therefore, the working procedure is the direct reason of coal mine resource consumption. From this, four levels of overall budget management in coal mine are divided: working process level, working face level, area team level and whole mine level. The multi-level comprehensive budget management system based on working procedure is constructed, and the budget of four levels in the system is compiled. Budget execution and control, budget assessment process analysis.
【作者单位】： 中国矿业大学(北京)管理学院;
【分类号】：F426.21

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