随着企业的不断发展,全面预算管理成为必不可少的现代管理工具,它能够帮助管理者更好地进行生产经营计划、控制、考评。作为现代企业重要组成部分的煤炭企业应该推行全面预算管理措施,建立完善的现代企业管理制度,提高企业的现代管理水平,以提高市场竞争力。 With the continuous development of enterprises, total budget management has become an indispensable modern management tool, which can help managers to better carry out production and business planning, control and evaluation. As an important part of modern enterprises, coal enterprises should implement comprehensive budget management measures, establish and improve the modern enterprise management system, improve the modern management level of the enterprise and enhance the market competitiveness.