Construction of multi-level comprehensive budget management system for coal mine based on process
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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.
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