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为了让既定的生产经营计划顺利进行,完成目标,企业必须对生产、财务以及其他资源进行一系列的分配与控制,这就是预算管理。而作为现代企业重要组成部分的煤炭企业,更要建立完善的企业管理制度,促进预算管理措施的实行,让企业的竞争力在激烈的社会竞争中得以提高。预算管理对现代企业的运营和整体的战略发展起到了其他管理制度不可替代的作用。
In order to make the planned production and management plan go smoothly and accomplish the goal, the enterprise must make a series of distribution and control of production, finance and other resources. This is the budget management. As an important part of modern enterprises, coal enterprises should establish a sound enterprise management system and promote the implementation of budget management measures so that the competitiveness of enterprises can be enhanced in the fierce social competition. Budget management has played an irreplaceable role in the operation of modern enterprises and the overall strategic development of other management systems.