近年来,兖矿集团公司的下属单位北宿煤矿,将市场机制引入企业内部,按照成本费用项目和责任中心重新设置工作岗位,把原来的集中统一核算改变为网式核算体系,实现对成本费用的纵横双向网式核算。开发内部经营管理与控制信息化系统,实现了内部经营管理的程序化、网络化、自动化。把内部市场核算和预算管理两个相对独立的专业化模块结合,实现成本管理信息的高度共享,实现内部市场主体和费用要素从预算、核算到考核、分析和控制成本的目的。 In recent years, Beiyu Coal Mine, a subsidiary of Yankuang Group Company, has introduced the market mechanism into the enterprise, re-established the work according to the cost and expense items and the responsibility center, and changed the centralized unified accounting into a net-based accounting system to realize the cost and expense Vertical and horizontal two-way network accounting. Development of internal management and control of information systems, to achieve the internal management procedures, networked, automated. The internal market accounting and budget management of two relatively independent professional modules combine to achieve a high degree of cost management information sharing to achieve the internal market main and cost elements from the budget, accounting to assessment, analysis and control costs.