大庆油田燃机厂全面预算管理研究

发布时间：2018-01-19 05:01

本文关键词： 燃机电厂全面预算管理预算编制预算执行　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：全面预算管理是为实现企业既定战略目标,科学合理配置企业人力、财力、物力等资源,采用数据分析的手段,集计划、控制、执行、评价等功能为一体的管理运行机制。推行全面预算管理,对企业提升经济效益、加强风险管理、合理配置企业资源、实现企业战略目标等方面发挥重要作用。特别是企业集团如何推行全面预算管理成为一项重要课题,文章通过对国有大型石油企业中的发电行业“大庆油田电力集团燃机电厂”全面预算管理的研究,目的是完善燃机电厂的全面预算管理体系,使其成为燃机电厂管理的核心,进一步提升预算管理水平,促进电厂更加健康发展。文章重点介绍了国内全面预算管理研究现状,明确了研究内容和方法,其意义在于燃机电厂现有财务预算管理基础上,多角度去研究全面预算管理,将战略预算及专业化管理等相关内容纳入全面预算管理体系,建立科学的考评体系和有效的管控体系,规范了企业各级管理者的管理行为,最终实现电厂制定的战略规划目标,使企业的经营活动沿着预算管理的轨道科学合理地进行其次,在全面预算管理的基本理论进行综合概括和具体分析的基础上,分析了燃机电厂执行全面预算管理过程中存在的诸多问题及成因,并对该成因逐条详细分析,提出完善燃机电厂全面预算管理的应用对策。文章主要从优化组织架构、推动战略预算管理、完善预算编制体系、提升预算执行力度和强化预算考核等五方面进行了改进。最后,对燃机电厂全面预算管理进行归纳性总结,修改完善的全面预算管理体系能更好地提升企业管理水平。其重要的意义在于推动燃机电厂全而预算管理向前发展,并对油田其他企业推行全面预算管理提供参考。
[Abstract]:Comprehensive budget management is to achieve the established strategic objectives of enterprises, scientific and reasonable allocation of human, financial, material and other resources, using data analysis means, planning, control, implementation. Evaluation and other functions as one of the management operation mechanism. The implementation of comprehensive budget management to enhance the economic efficiency of enterprises, strengthen risk management, reasonable allocation of enterprise resources. How to implement the overall budget management has become an important issue, especially in the realization of the strategic objectives of enterprises. This paper studies the overall budget management of Daqing Oilfield Power Group Gas Power Plant, which is the power generation industry of large state-owned petroleum enterprises, in order to perfect the overall budget management system of the gas turbine power plant. It becomes the core of the management of gas turbine power plant, further improves the level of budget management, and promotes the healthy development of power plant. This paper mainly introduces the present situation of domestic comprehensive budget management, and clarifies the contents and methods of the research. The significance lies in the comprehensive budget management from various angles on the basis of the existing financial budget management of gas turbine power plants. Strategic budget and professional management and other related content into the overall budget management system, establish a scientific evaluation system and effective control system, standardize the management behavior of managers at all levels of enterprises. Finally, the strategic planning goal of power plant is realized, and the business activities of the enterprise are carried out scientifically and reasonably along the track of budget management. Secondly, on the basis of comprehensive summary and concrete analysis of the basic theory of comprehensive budget management, the paper analyzes many problems and causes in the process of implementing comprehensive budget management in gas turbine power plants. Based on the detailed analysis of the causes, the paper puts forward the application countermeasures to improve the overall budget management of gas turbine power plants. The article mainly focuses on optimizing the organizational structure, promoting strategic budget management, and perfecting the budget making system. Five aspects have been improved, such as enhancing budget execution and strengthening budget assessment. Finally, the overall budget management of gas turbine power plant is summarized. Modification of the comprehensive budget management system can improve the level of enterprise management. Its important significance is to promote the development of full budget management in gas turbine power plants. It also provides reference for other oil field enterprises to carry out comprehensive budget management.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.22

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