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成本管理控制的质量直接影响着煤炭企业的发展,而煤炭企业的成本管理必然会涉及到作业成本预算的管理。作业成本预算管理控制有效的集中了全面预算成本管理法及作业成本管理法的优点,是煤炭企业对成本实施有效管理控制、不断完善企业成本预算管理的重要途径之一。本文对基于作业成本预算的煤炭企业成本控制进行分析研究,以期对提高煤炭企业成本控制水平有一定帮助。
The quality of cost management and control directly affects the development of coal enterprises, and the cost management of coal enterprises will inevitably involve the management of the operating cost budget. The operation cost budget management control effectively centralizes the advantages of the full budget cost management method and the operation cost management method, and is one of the important ways for the coal enterprise to effectively manage and control the cost and continuously improve the enterprise cost budget management. This paper analyzes and studies the cost control of coal enterprises based on the operating cost budget, with a view to helping to improve the cost control of coal enterprises.