分析煤炭企业全面预算管理的有效性.doc.doc

分析煤炭企业全面预算管理的有效性 一、当前煤炭公司全部预算办理存在的疑问 In doubt, the total budget management in coal company　　(一)年度预算计划不行科学 ( a ) the annual budget is not science　　因为预算编制时刻匆促,加之煤矿井下出产现场的状况千差万别,集团关联部分对二级单位出产运营实习状况知道不行明白,预算的前期交流缺少,对下级的恰当诉求不知道,存在预算根底数据缺少有力的支撑等缺点,预算方针的分化和核算不精确,对下级的成绩希望过高和过低,其成果是构成预算数据不行谨慎和科学,对后期履行和监督查核构成晦气影响。wWW.11665.coM Because of budget compilation time rush, in addition to coal mine production site conditions differ in thousands of ways, some operating practice of group association know not understand on two units, the exchange of the lack of budget, dont know to demand lower, there