Research On The Management And Control Of The Overall Budget Process Of Coal Enterprises

Comprehensive budget management as a coal enterprise budget management and control tools,according to the business development strategy and overall objectives,combined with the development needs of enterprises,the overall planning of the future of the enterprise within a certain period of production and business activities,detailed as follows,the budget target,budget preparation,budget execution and control and budget difference analysis and the investigation and evaluation of budget.In the whole process of overall budget management,the production and management activities of the enterprise are included,and the participation of all the employees is required.Coal enterprises play an important role in the national economy.With the further reform of the economic system,the challenges faced by the coal enterprises are increasing.With the downward economic cycle,environmental pollution,coal enterprises face the pressure of excess capacity and foreign demand market downturn,the traditional budget management in coal industry using tools and means cannot adapt to market changes,in urgent need of new budget management mode to replace the traditional budget management,to adapt to the development trend of the information industry.Based on the summary of the comprehensive budget management situation and international experience,this paper analyzes the current situation of coal enterprise development and the present situation of comprehensive budget management of coal enterprises,and the overall production budget and budget information system combined with the overall design idea of the construction of comprehensive budget control production process,R&D and production of comprehensive budget control system platform,the formation of a comprehensive budget management system platform to manual.For the implementation of tools applied in Tongxin coal mine,analysis of comprehensive budget production process control information system running effect.In order to help coal enterprises to optimize the allocation of production resources,improve management efficiency,improve decision-making ability and control level.