摘要
文章通过分析煤炭企业预算管理和成本管理现状,提出应以全面预算为载体,以标杆管理为手段,以成本管理为中心,以先进的绩效评价为导向,强化业务预算与财务预算结合、预算管理与降本增效结合,建立动态、协调的全面预算标杆管理模型。
With the analysis on the budget management and cost management status of coal enterprises,base on the overall budget as a carrier,the pole management as a means,the cost management as a center and the advanced performance valuation as a guidance,with strengthening the combination with the business budget and the financial budget and the combination with the budget management and the cost-reduction and benefit improvement,a dynamic and coordinative overall budget pole management model was established.
出处
《煤炭经济研究》
2012年第1期71-74,共4页
Coal Economic Research
关键词
预算标杆管理
业务预算
绩效导向
成本动因
budget pole management
business budget
performance guidance
cost driver
