基于财务管控平台的电网企业全面预算项目化管理研究

发布时间：2018-05-11 18:47

本文选题：全面预算管理 + 项目管理　；参考：《华北电力大学(北京)》2017年硕士论文

【摘要】：随着电力体制改革的不断深入和电力行业对社会资本的限制进一步放宽,原本国网一家独大的局面被打破,电力市场引入了相应的竞争机制,而在战略决策、资源调配、运转效率、风险管控等环节,电网企业还没有随着环境的改变而做出相应的调整,这使得企业陷入预算目标未与发展战略衔接、价值链与业务链未深度融合、入口安排与结果考评未实现闭环、缺乏有效管控工具落实措施等困境。本文研究实际中的全面预算管控问题,在理论方面结合项目管理的相关理论,并且采用先进的评价方法,构建企业全面预算管控的分析模型。然后以山西省电力公司的成本费用预算管理为实证例子,分析公司全面预算管控中取得的成效所在,并得到成本费用全过程项目化管控其优势所在,值得推广的原因所在。首先,本文通过理论分析,构建起组织项目管理成熟度模型,从而确定公司管理成熟度的等级位置以及相应的目标完成情况。然后,以实地调研的形式,完善公司在预算管理中的具体措施和方案,其中包括了里程碑计划编制、业务入账响应、经营诊断分析、进度控制、风险诊断等。而后对公司取得的成效进行分析,建立全面预算管理考核指标体系,并收集责任部门的打分情况,然后通过层次分析法得出结果。最后,建立起一套高效率的成本费用全过程精益管控体系,并且对预算考核评价体系作了简单的模型应用,对预算考评分析方法有了进一步的研究。本文开展的成本费用全过程精益管控体系可以有效、科学、系统的提升管理工作的水平,同时提出了一套考核评价体系能够很好的反映公司管理工作的实施效果,从而提高公司的预算管理水平,对于提升竞争软实力、优化资源配置、可持续发展起到了重要作用。
[Abstract]:With the deepening of the reform of the power system and the further relaxation of the restrictions on social capital in the electric power industry, the situation in which the national network is dominant has been broken, and the corresponding competition mechanism has been introduced into the electricity market, and in the strategic decision-making, the allocation of resources, Operation efficiency, risk control and other links, power grid enterprises have not yet made corresponding adjustments with the change of the environment, which makes the enterprise into budget goals and development strategy, value chain and business chain is not deep integration, The entrance arrangement and result evaluation are not closed-loop, lack of effective control tools to implement the difficulties. This paper studies the problem of comprehensive budget control in practice, combines the theory of project management with the theory of project management, and uses advanced evaluation methods to construct the analysis model of total budget control of enterprises. Then taking the cost budget management of Shanxi Electric Power Company as an example, this paper analyzes the effect of the overall budget control of the company, and obtains the advantages of the cost and cost management in the whole process of project control, which is worth popularizing. First of all, through theoretical analysis, this paper constructs an organizational project management maturity model to determine the level of corporate management maturity and the corresponding target completion. Then, in the form of field investigation, we improve the company's specific measures and schemes in budget management, including milestone planning, business record response, business diagnosis and analysis, progress control, risk diagnosis, etc. Then the results of the company are analyzed, and the overall budget management evaluation index system is established, and the scoring situation of the responsible department is collected, and then the results are obtained by AHP. Finally, a set of efficient lean management and control system for the whole process of cost and expense is established, and a simple model is applied to the budget assessment and evaluation system, and the analysis method of budget evaluation is further studied. In this paper, the whole process of cost management and control system can effectively, scientifically, systematically improve the level of management, at the same time, put forward a set of evaluation system can reflect the implementation of the company's management. Therefore, improving the level of budget management plays an important role in enhancing competitive soft power, optimizing resource allocation and sustainable development.
【学位授予单位】：华北电力大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

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