本文選題：煤礦 + 工序��； 參考：《中國礦業(yè)》2017年05期

【摘要】：本文運用作業(yè)成本理論分析煤礦資源消耗的因果關(guān)系,認為煤炭產(chǎn)品對煤礦資源消耗的過程是煤炭產(chǎn)品消耗生產(chǎn)環(huán)節(jié)、生產(chǎn)環(huán)節(jié)消耗工序、工序消耗資源。因此,工序是煤礦資源消耗的直接原因。由此劃分出煤礦全面預(yù)算管理的四個層次:工序?qū)哟巍⒐ぷ髅鎸哟�、區(qū)隊層次、全礦層次,構(gòu)建了基于工序的煤礦多層次全面預(yù)算管理體系,并對體系中四個層次的預(yù)算編制、預(yù)算執(zhí)行與控制、預(yù)算考核過程分別進行分析。
[Abstract]:This paper analyzes the causality of coal mine resource consumption by means of activity-based cost theory, and thinks that the process of coal product consumption to coal mine resource consumption is the production link of coal product consumption, production link consumption procedure and working procedure consumption resource. Therefore, the working procedure is the direct reason of coal mine resource consumption. From this, four levels of overall budget management in coal mine are divided: working process level, working face level, area team level and whole mine level. The multi-level comprehensive budget management system based on working procedure is constructed, and the budget of four levels in the system is compiled. Budget execution and control, budget assessment process analysis.
【作者單位】： 中國礦業(yè)大學(北京)管理學院;
【分類號】：F426.21

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本文編號：1870490