H县供电公司财务精益管理研究

发布时间：2018-01-12 02:06

本文关键词：H县供电公司财务精益管理研究　出处：《华北电力大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国电力体制改革的不断推进,提高供电企业经营效益,减少供电企业不必要的浪费,成为供电企业的共识。供电企业财务精益管理是精益思想在供电企业财务管理的具体化,它是消除财务管理中的浪费行为,优化财务管理流程,降低财务管理的成本的有效手段。通过以财务精益管理为抓手,充分挖掘企业存在的各种浪费,寻找企业各流程中可能存在的问题,培养具有精益思想的企业员工,将促进整个企业管理水平和员工素质的提升,这对于提高供电企业扩大企业竞争优势,进一步降低企业成本,争创一流,实现经营效益和社会效益的双赢局面,具有重要意义。本文首先从精益管理的理论出发,总结归纳了精益管理的内涵、思想及核心原则；其次,结合电力企业的特点,总结梳理了财务精益管理的六大特征：以流程优化为关键,以成本精益管理为核心,以制度管理为前提,以财务分析为前提,以信息化为必要条件；再次,以H县供电公司为研究对象,对该供电企业财务管理存在的问题进行了详细诊断,发现该企业在财务管理工作中存在预算决策职能弱化,资金管理不够集中,现金流缺乏计划性,资金使用成本高,资产产权归属较乱,资产流失严重等问题。根据存在的这些主要问题,按照预算管理、资金管理、资产管理、税收管理、收益与分配管理、财务分析与评价管理六个板块给出了H县供电公司财务精益管理实施的具体方案。最后,提出了供电企业财务精益管理绩效评价体系,并引入BSC模型构建了供电企业财务精益管理绩效评价体系,应用模糊综合评价方法设计了供电企业财务精益管理绩效评价模型,并对H县财务精益管理绩效进行了实证研究。
[Abstract]:With the development of electric power system reform in China continues to advance, improve the operating efficiency of power supply enterprises, reduce unnecessary waste of power supply enterprises, power supply enterprises become the consensus of the power supply enterprise. Financial management is the lean lean thinking in specific financial management of power supply enterprise, it is to eliminate the waste in financial management, financial management process optimization, effective means to reduce the cost of financial management. Through financial lean management as the starting point, fully tap the waste of corporate existence, find the problem existing in different processes, training employees with lean production, will promote the whole enterprise management level and improve the quality of employees, to improve the power supply enterprise to expand competitive advantage, further reduce the cost of enterprise, striving for excellence, to achieve business benefits and social benefits of a win-win situation, which is of great significance.
This paper from the lean management theory, summarizes the connotation of lean management, the core idea and principle; secondly, combining the characteristics of electric power enterprises, summarizes the six characteristics of financial management: lean to process optimization is the key to lean cost management as the core, the system management is the premise to financial analysis the premise, with information as necessary; thirdly, taking H county power supply company as the research object, the power supply enterprise financial management problems in detail diagnosis, found that the enterprise budget decision-making functions in the financial management of funds centralized management is not weakened, lack of planning, cash flow, capital cost is high, belong to the property is chaotic, the loss of assets seriously. According to these problems, according to the budget management, fund management, asset management, tax management, financial management and income distribution. Business management analysis and evaluation of six plates are proposed to implement the financial management of H lean county power supply company. Finally, puts forward the financial performance evaluation of lean management system of power supply enterprises, and introduces the BSC model to construct the financial performance evaluation of lean management system of power supply enterprises, using fuzzy comprehensive evaluation method to design the financial performance evaluation of lean management in power supply enterprises the model, and the H County Financial lean management performance by empirical research.

【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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