大唐黄岛发电有限责任公司全面预算管理优化研究

发布时间：2018-01-16 05:08

本文关键词：大唐黄岛发电有限责任公司全面预算管理优化研究　出处：《中国石油大学(华东)》2013年硕士论文　论文类型：学位论文

【摘要】：全面预算管理始于上世纪20年代的美国,美国通用电器、杜邦公司、通用汽车公司率先采用这一方法,并取得惊人的绩效。本文首先介绍了全面预算管理的发展和电力体制改革的大背景,结合全面预算管理理论,阐述了大唐黄岛发电有限责任公司实行全面预算管理的重要意义。本文描述了国内外全面预算管理的实践和研究动态。从全面预算管理的基本理论出发,介绍了全面预算管理的涵义,对预算管理的组织体系、预算的编制、预算的执行和监督、预算考评等环节作了详细的介绍,总结归纳了全面预算管理体系的特点及实行全面预算管理所取得的成效。然后,本文以大唐黄岛发电有限责任公司全面预算管理为例,全面分析了大唐黄岛发电有限责任公司的实施情况及存在问题,主要包括全面预算管理缺乏战略性指导、忽略非财务指标的运用以及管理手段相对落后等。最后,根据电力企业组织结构和生产经营的特点,分别从预算管理体系、预算编制环节、预算控制环节及预算考评环节等方面提出了自己的建议,使大唐黄岛发电有限责任公司在新环境、新形势下能有效控制成本,理顺管理流程,优化企业资源配置,促进企业发展。
[Abstract]:Full budget management began in -80s in the United States, the United States General Electric, DuPont, General Motors Corporation, the first to adopt this approach. This paper first introduces the development of comprehensive budget management and the background of power system reform, combined with the comprehensive budget management theory. This paper expounds the significance of implementing comprehensive budget management in Datang Huangdao Power Generation Co., Ltd. This paper describes the practice and research trends of comprehensive budget management at home and abroad, starting from the basic theory of overall budget management. This paper introduces the meaning of overall budget management, the organization system of budget management, budget compilation, budget execution and supervision, budget evaluation and so on. Summed up the characteristics of the overall budget management system and the implementation of comprehensive budget management results. Then, this paper takes the total budget management of Datang Huangdao Power Generation Co., Ltd as an example. Comprehensive analysis of the implementation of Datang Huangdao Power Generation Co., Ltd. and the existing problems, including the overall budget management lack of strategic guidance. Ignore the use of non-financial indicators and management tools are relatively backward. Finally, according to the organizational structure of electric power enterprises and the characteristics of production and operation, from the budget management system, budget preparation links. Budget control links and budget evaluation links put forward their own suggestions, so that Datang Huangdao Power Generation Co., Ltd. in the new environment, under the new situation can effectively control costs, straighten out the management process. Optimize the allocation of enterprise resources and promote the development of enterprises.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.61;F406.7

【相似文献】