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针对矿山企业生产工艺简单、流程短的特点,在实施全面预算管理过程中应充分考虑企业的生产特征,建立一套符合企业实际情况的全面预算管理体系。本文从分析矿山企业实施全面预算管理存在的主要问题的基础上,提出了建立矿山企业实施全面预算管理办法的对策。
In view of the simple production process and short process of mining enterprises, the production characteristics of enterprises should be fully considered in the process of implementing overall budget management, and a comprehensive budget management system that meets the actual conditions of enterprises should be established. Based on the analysis of the main problems existed in the implementation of the comprehensive budget management in the mining enterprises, this article puts forward the countermeasures to establish the measures to implement the comprehensive budget management in the mining enterprises.