A供电公司基于EVA的全面预算管理研究

发布时间：2018-01-08 14:24

本文关键词：A供电公司基于EVA的全面预算管理研究　出处：《安徽财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：瞬息万变的经济社会和日益激烈的市场竞争使越来越多的企业开始探索更加科学的企业管理方法,全面预算管理自20世纪80年代之后随着经济发展在企业管理当中占据着越来越重要的位置,先后发展出了超越预算、作业预算、战略预算等模式。而经济增加值(EVA)的概念在1982年产生之后也为可口可乐、美国运通等公司采用,更是作为一种业绩评价的工具被推而广之,众多的企业经营管理者认为使用EVA指标可以更加清晰并准确的反映企业的价值创造能力。现如今的经济环境对于企业的经营管理提出了更高的要求,国资委近年也要求提高EVA在国有企业中考核中的比重,电力行业特别是供电企业的发展面临更大的挑战,种种因素都要求供电企业的预算方式也要顺应潮流进行调整。而A供电公司是一家典型的市级电力企业,在目前发电侧、供电侧的竞争和煤电联动、竞价上网的背景下就更应该对自己的预算管理方式做出调整以更好地完成企业目标。本文先是对国内外对于全面预算和EVA的相关理论和文献进行了总结,介绍了学者们在这两个领域的研究成果,并阐述了全面预算的相关概念和内容,以及EVA的基本概念和会计调整事项,在此基础之上又对将EVA用于全面预算管理进行了机理分析。除了理论分析的部分,本文是结合了A供电公司的实际情况进行了案例分析。在案例分析部分首先对A供电公司进行了简单介绍并分条介绍了A供电公司目前的预算管理现状,从其目前的预算组织体系、预算制度及流程、预算编制内容和考评体系入手,在分析了A供电公司预算管理现状的基础上指出了当前预算中在目标编制、执行和考评方面都存在一些问题,如预算的目标在内容上缺乏引导性、缺乏资本成本意识,在执行上有滞后性,在全面预算的考评上也存在着对EVA指标关注有限的问题。针对A供电公司目前存在的这些问题,将EVA引入到了A公司目前的全面预算管理中去,为其构建了基于EVA的全面预算管理体系,同时也对A供电公司之后的预算管理提出了建议和保障措施,为此类型的国有企业预算管理发展提供了参考。
[Abstract]:The changing of the economic society and the increasingly fierce market competition makes more and more enterprises begin to explore a more scientific method of enterprise management, comprehensive budget management since 1980s with the development of economy occupies an increasingly important position in the enterprise management, has developed beyond the budget, operating budget, strategic budgeting model. Economic value added (EVA) after the concept in 1982 for Coca-Cola, the American Express Company, is a performance evaluation tool is popularized, many enterprise managers think that the use of EVA index can create more clearly and accurately reflect the value of the business. The current economic environment put forward higher the requirements for the management of enterprises in recent years, the SASAC also asked to raise the proportion of EVA assessment in the state-owned enterprises in the electric power industry, especially The development of power supply enterprises are facing greater challenges, various factors will require the power supply enterprise budget should be adjusted to conform to the trend. And the A power supply company is a typical municipal electric power enterprises, in the current generation side, the supply side competition and coal linkage, under the background of bidding should make adjustments to to better achieve the goal of their budget management. This paper first to the domestic and foreign related theories of comprehensive budget and EVA and literature are summarized and introduced in the two fields of research achievements of the scholars, and elaborates the related concept of the overall budget and content, and the basic concept of EVA and accounting adjustment based on the above matters, and EVA should be used for the comprehensive budget management mechanism is analyzed. In addition to the theoretical analysis, this paper is combined with the actual situation of A power supply company to analyze the case. The analysis part of the A power supply company introduced and introduced the A power supply company's current budget management situation, from the current budget system, budget system and process of budgeting content and evaluation system, based on the analysis of the A power supply company budget management on the status quo and pointed out the current budget in the target establishment, implementation and evaluation aspects there are some problems, such as the budget target is lack of guidance in the content, the lack of awareness of the cost of capital, in the implementation of a lag in the overall budget evaluation also has a EVA index of limited attention problems. Aiming at these problems of A power supply company, will EVA is introduced into the comprehensive budget management at A company, for the construction of a comprehensive budget management system based on EVA, but also after the budget management of A power supply company put forward suggestions and protection The barrier measures provide a reference for the development of budget management for this type of state-owned enterprises.

【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7

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