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预算是实现成本控制的技术性工作,它能够通过有效的计划、组织方式来实现企业内部有效资源的协调利用、合理配置,也就是说,通过合理的、科学的、有计划性的预算管理体系实现企业的财力、物力及人力最优化。然而,在当前的煤炭企业进行预算管理的过程中,由于预算管理制度不够完善,就使得煤炭企业在资源配置、利用时,没有实现统筹、协调。针对于此,本文就在探讨煤炭企业预算管理漏洞的基础上,提出一些有关实现煤炭企业全面预算管理高绩效的实施措施。
Budget is the technical work of cost control. It can realize the coordinated utilization and effective allocation of effective resources within the enterprise through effective planning and organization, that is to say, through reasonable, scientific and planned budget management system Enterprise’s financial, material and human resources optimization. However, in the process of budget management of the current coal enterprises, due to the imperfect budget management system, the coal enterprises did not achieve overall planning and coordination in the allocation and utilization of resources. In view of this, on the basis of discussing the loopholes in the budget management of coal enterprises, this paper puts forward some implementation measures about achieving high performance of total budget management in coal enterprises.