Abstract: In this work, we conduct the activity cost theory to analyze the consumption of coal resource, and find that the process for the consumption of coal resource includes three parts: coal products consuming production links, production links consuming production processes, and production processes consuming coal resource. As a result, production processes directly affect the consumption of coal resource. In addition, the comprehensive budget management for coal mine is divided into four levels: the level of production processes, the level of mining faces, the level of working teams, and the level of whole coal mine. Therefore, we build a production-process-based and multi-level comprehensive budget management system for coal mine, and further analyze the budgeting, budget implementation & control, and budget assessment of the whole comprehensive budget management system.