Considering the fact that the goal of any enterprise, and those that operate in the field of extracting coal, mineral resources aims at maintaining balance relationship between revenue and expenditure, the problem faced by the management of the companies is finding those methods which allow the sizing and control of this type of relationship. For this purpose it shall draw up a document of financial forecasting, namely "the budget of revenue and expenditure", emerged as "an instrument of harmonization and improvement of the relationship between revenue and expenditure", which due to its mining over a specific period of time, usually one year and broken down by quarters, financial revenue and expenditure, thus ensuring steady financial relationship. In the present work we, as starting from general considerations realiarea the budget, to introduce a new model of its întrocmirea taking into account the secificitatea of coal mining of ore extraction.