Research On The Design Of Cost Control System Under The Overall Budget Management Of NM Coal Group

There is an old Chinese saying:everything is established in advance and abandoned without advance.That is to say,when doing anything,we should have sufficient planning and preparation in advance,formulate corresponding strategies for possible situations,and ensure the realization of planned objectives.With the development of economic globalization and regional economic integration,in order to improve their core competitiveness,large enterprise groups have implemented comprehensive budget management to strengthen resource allocation,build a relatively perfect cost control system,fully improve the level of internal control and improve the efficiency of operation and management.In recent years,with the increasingly complex production conditions,the continuous rise in the price of bulk commodities,the continuous increase in environmental protection investment and the comprehensive promotion of digital intelligence construction,the cost of main products of nm Coal Group has increased year by year,the pressure of cost control has increased,and the profit space of products has gradually narrowed.To implement high-quality and sustainable development,it is particularly important to implement comprehensive budget management,coordinate various resources and strengthen cost control.The implementation of cost control under comprehensive budget management is a strong driving force for nm group to reduce costs,increase efficiency and improve economic benefits;It is the fundamental way to strengthen internal control and improve management efficiency;It is an inevitable choice to promote transformation and upgrading and promote sustainable and high-quality development.Based on the comprehensive budget management theory,internal control theory and cost control theory,this paper carefully analyzes the external environment and its own production and operation status of nm group through the methods of literature research,field investigation,data analysis and interview.In view of the incomplete content of nm group’s comprehensive budget management,the lack of industrial and financial linkage in cost control This paper deeply analyzes and studies the reasons for the insufficient rigidity of cost budget management and the insufficient enthusiasm of all staff cost control,and puts forward to design and construct the cost control system under the comprehensive budget management of nm group from four aspects:optimizing and perfecting the comprehensive budget management system,solidifying and improving the comprehensive budget management process,strengthening and improving the concept of all staff cost control and deepening and improving the cost control system,which will help nm group optimize the allocation of resources Strengthening cost control,improving operation efficiency and improving management level have certain reference significance for the effective implementation of cost control under comprehensive budget management in the coal industry,and make a certain contribution to the sustainable development of the coal industry.