Cost budgeting method and system for coal enterprises

A cost and budget technology, applied in the cost budgeting method and system field of coal enterprises, can solve problems such as uneven cost distribution, many unstable factors, and unfavorable enterprise development, so as to avoid cumbersome calculations and the influence of unstable factors, avoid The impact of the human factor, the effect of streamlining the budgeting process

Inactive Publication Date: 2010-10-06
JIZHONG ENERGY FENGFENG GRP
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  • Abstract
  • Description
  • Claims
  • Application Information

AI Technical Summary

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

Method used

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  • Cost budgeting method and system for coal enterprises
  • Cost budgeting method and system for coal enterprises
  • Cost budgeting method and system for coal enterprises

Examples

Experimental program
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Effect test

Embodiment 1

[0051] The flow chart of the coal enterprise cost budget preparation method disclosed in this embodiment is as follows figure 1 shown, including the following steps:

[0052] Step S101: determining the cost base of the enterprise budget year;

[0053] The cost base in this embodiment is the total cost expenditure of the enterprise in the budget year, which is determined by combining the cost data of the past years, the profit target of the budget year, the change of output, the change of technical solutions, and the factors of policy-related increase in expenditure. , the policy-based increase factors include wage growth level, price change factors, national policy adjustments and other items.

[0054] Step S102: determining various cost items in the coal production process;

[0055] The above-mentioned various cost items are the various expenses that need to be spent, including material expenses, electricity expenses and repair expenses, and also include employee wages, renta...

Embodiment 2

[0077] The flow chart of the coal enterprise cost budget preparation method disclosed in this embodiment is as follows: figure 2 As shown, this embodiment adds step S207 on the basis of the previous embodiment: according to the individual factors of each mine in the budget year, the budgeted cost of each mine is adjusted to obtain the final budgeted cost. The individual factors include Whether it is a high gas outburst mine, whether it is a mine with residual coal mining, whether there are special tasks in the budget year, the probability of emergencies in the budget year, transportation distance, gas drainage rate and price changes.

[0078] Since the budget indicators issued by the enterprise for each mine are determined after comprehensive consideration of the production conditions and production processes of each mine, the special factors of individual mines need to be considered separately. The different aspects of personality factors are described below.

[0079] For e...

Embodiment 3

[0114] This embodiment discloses a coal enterprise cost budgeting system, its structure diagram is as follows image 3 As shown, it includes the following functional units:

[0115] A model creation module for creating a cost budget model;

[0116] The budget generation module is used to generate the budget cost of each mine in the budget year by using the cost budget model;

[0117] Wherein, the model creation module includes:

[0118] A cost base determination unit 32, configured to determine the cost base of the enterprise's budget year;

[0119] A cost item determination unit 31, configured to determine each cost item in the coal production process;

[0120] The indicator screening unit 35 is used to filter out the production process indicators that have a great influence on the cost of each cost item in the coal production process;

[0121] A basic function determination unit 33, configured to determine the influence coefficient of the production process index on the ...

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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 ...

Claims

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Application Information

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Patent Type & Authority Applications(China)
IPC IPC(8): G06Q10/00G06Q50/00G06Q50/02
Inventor 郭周克王务平张建峰齐敏江高文赞
Owner JIZHONG ENERGY FENGFENG GRP
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