预算管理是企业成本管控的重要工具,其水平高低直接影响着企业最终的效益情况。在近几年我国煤炭市场持续疲弱的情况下,邯郸集团云驾岭煤矿进行了基于动态预算的成本管理变革实践,组建了由“一个平台,六大体系”构成的动态预算管理组织,完善了动态预算编制审核及执行中的过程控制等相应流程,并基于企业价值链强化了关键价值节点的预算管控。 Budget management is an important tool for enterprise cost control, and its level directly affects the ultimate benefit of the enterprise. In recent years, China’s coal market continued to be sluggish, Handan Group Yunjialing Coal Mine carried out based on the dynamic budget management practices of cost management, set up by the “one platform, six systems” consisting of dynamic budget management organization, The corresponding processes such as auditing of dynamic budgeting and process control in execution were improved, and the budget control of key value nodes was strengthened based on the enterprise value chain.