义马煤业集团股份有限公司新安煤矿(简称新安矿)属国家二级企业。在传统的煤炭企业核算体系中,成本预算管理的流程是年初集团公司下达各项成本预算后,通过计划部门“统筹安排”至各科室,各业务科室再把各项成本指标分解到基层单位。实际执行中,由于基层单位缺少相应的成本 Xinma Coal Mining Group Co., Ltd. (hereinafter referred to as Xin’an Mine) is a national secondary enterprise. In the traditional accounting system of coal enterprises, the process of cost budget management is that after the group company issued all kinds of cost budgets at the beginning of the year, the various departments and departments are resolved through the planning department "co-ordination arrangement unit. In actual implementation, due to the lack of corresponding costs of grassroots units