XX电力公司全面预算管理研究
发布时间：2018-12-19 20:44
【摘要】：全面预算管理最早起源于上世纪二十年代左右的西方国家,最初被运用于一些美国企业,而且获得了很好的效果。通过有效的推广以及实施下,全面预算管理逐渐成为企业财务结合数字化管理、内部控制和提升公司综合管理能力的重要的管理方法之一。 在世界范围内,尤其是西方经济发达的国家,预算管理已经很好地参与其中了,并且作为企业内部考核的重要依据以及企业内部如何控制管理,这些方面已经取得了良好的效果。 而在现今的中国企业,全面预算管理受到了越来越多的重视和关注,并且其已经在很多企业当中受到了极大的发展和传播。可是我国现有的很多大型以及超大型的集团公司企业,经常存在由于组织过大所导致的问题,这些问题使得管理的难度加大。为了提高企业利润最大化,对大型企业强化集团化管理,全面预算管理则是其中重要手段之 在本论文中,本人并不是针对全面预算管理的理论进行深入研究,而是使用了全面预算管理的真实案例以及相关理论,全面的分析XX电力公司内部的全面预算管理的现状。通过了解该电力公司的实际运营情况,深刻剖析该电力公司全面预算管理的运用情况、全面预算管理的构架以及体系、全面预算管理的制度方针,体会它在运行时成功方面的因素以及运行时所存在的问题,改善所存在的问题,期望能够提供到一些值得分享的讯息。
[Abstract]:Comprehensive budget management originated in the western countries in the 1920s and was initially used in some American enterprises and achieved good results. Through the effective promotion and implementation, the overall budget management has gradually become one of the important management methods for enterprises to combine digital management with finance, internal control and improve the comprehensive management ability of the company. In the world, especially in the western developed countries, the budget management has been well involved, and as an important basis for the internal evaluation of enterprises and how to control the internal management. Good results have been achieved in these areas. At present, Chinese enterprises pay more and more attention to comprehensive budget management, and it has been greatly developed and spread in many enterprises. However, there are many large and super-large group companies in our country, which often have the problems caused by excessive organization, which make the management more difficult. In order to improve the profit maximization of enterprises, the comprehensive budget management is one of the most important means to strengthen the collectivization management of large enterprises. In this paper, I do not carry out in-depth research on the theory of comprehensive budget management. It uses the real case of total budget management and related theories to analyze the current situation of overall budget management in XX electric power company. Through the understanding of the actual operation of the power company, the application of the overall budget management of the power company, the framework and system of the overall budget management, and the system policy of the overall budget management are deeply analyzed. Understand the factors of its success at run time and the problems existing in the runtime, improve the existing problems, and expect to provide some information worth sharing.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.72;F426.61
本文编号：2387427
[Abstract]:Comprehensive budget management originated in the western countries in the 1920s and was initially used in some American enterprises and achieved good results. Through the effective promotion and implementation, the overall budget management has gradually become one of the important management methods for enterprises to combine digital management with finance, internal control and improve the comprehensive management ability of the company. In the world, especially in the western developed countries, the budget management has been well involved, and as an important basis for the internal evaluation of enterprises and how to control the internal management. Good results have been achieved in these areas. At present, Chinese enterprises pay more and more attention to comprehensive budget management, and it has been greatly developed and spread in many enterprises. However, there are many large and super-large group companies in our country, which often have the problems caused by excessive organization, which make the management more difficult. In order to improve the profit maximization of enterprises, the comprehensive budget management is one of the most important means to strengthen the collectivization management of large enterprises. In this paper, I do not carry out in-depth research on the theory of comprehensive budget management. It uses the real case of total budget management and related theories to analyze the current situation of overall budget management in XX electric power company. Through the understanding of the actual operation of the power company, the application of the overall budget management of the power company, the framework and system of the overall budget management, and the system policy of the overall budget management are deeply analyzed. Understand the factors of its success at run time and the problems existing in the runtime, improve the existing problems, and expect to provide some information worth sharing.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.72;F426.61
【参考文献】
相关期刊论文 前9条
1 孙静华;;对我国企业集团全面预算管理的探讨[J];财会月刊;2005年15期
2 唐华;关于全面预算管理的几点建议[J];山西财政税务专科学校学报;2005年01期
3 姬潮心;;企业全面预算管理存在的问题及对策[J];湖北汽车工业学院学报;2006年03期
4 金颖;对企业预算管理中若干问题的思考[J];经济师;2005年02期
5 何瑛;全面预算管理的体系框架和主要功能[J];经济与管理研究;2005年02期
6 贺荣玲;;全面预算管理的有效实施[J];金融经济;2008年08期
7 陈尧明;;浅谈电力企业实施全面预算体系的措施[J];财会研究;2008年06期
8 汤谷良;从财务预算到全面预算[J];新理财;2003年03期
9 张宗巍;;加强全面预算管理 提升企业管理水平[J];中外企业家;2008年07期
，本文编号：2387427
本文链接：https://www.wllwen.com/guanlilunwen/shengchanguanlilunwen/2387427.html
