Cost budgeting method and system for coal enterprises

Abstract

The invention discloses a cost budgeting method and system for coal enterprises, which comprises the following steps: determining the cost base of an enterprise budget year; determining the cost items in the course of coal production; screening out production process indexes having large cost influence on the cost items in the course of coal production; determining the influence coefficients of the production process indexes on the cost items to finish the establishment of a cost budget model; and typing in the production process indexes of each mine, calculating out the budget cost of the budgeting year of each mine to complete the cost budgeting process. The embodiment establishes reasonable function relationships between the production process indexes and the cost influence coefficients of corresponding cost items, calculates out the budget cost of the budget year of each mine according to the enterprise cost base of the budget year to avoid the influences of human factors, and utilizes a computer system to calculate automatically, thus simplifying the budgeting process and enabling the budget results to be more objective and reasonable.

Description

technical field [0001] The present invention relates to the cost budget of coal enterprises, more specifically, relates to a method and system for preparing cost budget of coal enterprises. Background technique [0002] At present, most coal enterprises still use the traditional cost budgeting model for cost budgeting, that is, use the historical cost level method to calculate the budgeted cost of each mine in the budget year, mainly considering the annual cost input of each mine in the past few years. For the cost budget of the budget year, due to the different production conditions, management levels, and mine scales of each mine, there is no average and reasonable cost budget standard applicable to each mine, so it can only be calculated for each mine one by one, which is cumbersome and unnecessary. There are many factors of stability. Moreover, due to the different cost management levels of each unit, for example, some units did not strictly control the use of costs in ...

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Problems solved by technology

[0002] At present, most coal enterprises still use the traditional cost budgeting model for cost budgeting, that is, use the historical cost level method to calculate the budgeted cost of each mine in the budget year, mainly considering the annual cost input of each mine in the past few years. For the cost budget of the budget year, due to the different production conditions, management levels, and mine scales of each mine, there is no average and reasonable cost budget standard applicable to each mine, so it can only be calculated for each mine one by one, which is cumbersome and unnecessary. many stabilizing factors

Moreover, due to the different cost management levels of each unit, for example, some units did not strictly control the use of costs in the previous year, resulting in the estimated cost in the budget year being relatively high. The cost in the budget year is relatively low, which will easily lead to the problem of uneven distribution of total costs, and will discourage the enthusiasm of units with better cost control, which is not conducive to the development of enterprises

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