G电力有限公司日利润测算及滚动预算应用研究

发布时间：2018-03-22 06:34

本文选题：日利润测算　切入点：滚动预算　出处：《天津商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国电力工业“十二五”规划报告指出要优化发展煤电，大力发展水电、风电等，加快现有机组节能减排改造，关停淘汰煤耗高、污染重的小火电。2011年以来，我国出台并实施了多项对电力行业节能减排与温室气体控制有重要影响的政策文件，火力发电厂在降低煤耗，提高生产科学管理程度，实现精细化生产管理方面有着迫切的需求。电厂要实现好科学精细化成本管理，必须加强对成本的管理控制，本文结合电厂实际特点，创新的提出日利润测算结合滚动预算的模型。本文的内容包括：第一章是绪论部分，首先介绍了本论文的选题背景及意义，接着简要归纳了国内外关于预算管理理论的综述，最后介绍了本文的研究内容、研究方法及论文结构，为以下问题的研究提供理论基础。第二章分别介绍了日利润测算及滚动预算的基本概念，并介绍了编制滚动预算的内容、方式及程序，并分别论述了日利润测算及滚动预算的优点。滚动预算可以分为月度预算、季度预算和混合预算。具有透明度高，及时性、完整性的特点，并能提升企业管理水平的优点。日利润能及时的提供数据，便于企业从动态中把握未来。第三章通过对电力行业日利润实践现状及G电力公司预算管理现状进行分析，总结出企业编制预算的可行措施是利用Excel编制日利润测算及滚动预算模型，并将模板固化其做进信息系统。日利润测算已经在电力行业得到应用，中国华电集团和国电集团已经有了相关方面实践，并取得较好效果。同时，，G电力公司的滚动预测较为薄弱，没有系统化的滚动预测流程和模板，因此结合日利润测算的滚动预算是G电力公司的迫切需求。第四章是主要论述了日利润测算及滚动预算模型搭建的逻辑思路。日利润测算的关键所在是测算收入及成本，通过测算日利润，累计日利润去代替滚动预算的预算利润，提高了预算的精准度，也使电力企业动态监控成为可能。滚动预算年初至上月实际数数据来源为久其报表和技术经济表，本月预测数取自日利润测算模型，下月至年底预测数是按照固定成本的年度预算减去年初至上月实际数对剩余月份进行摊销得到的。本文最大的创新之处在于作者结合实际的实习经验，提供了实际的应用案例。以往的预算都是从管理会计角度出发，作为一个很细的分支，预算没有引起足够的重视，研究理论和案例都比较缺乏。文章不仅提供了实际的案例，而且还创新的提出了用日利润累积去替代滚动预算难以预测的数据，符合电力行业特性，也使精细化管理思想得以践行，同时，文章还涉及很多会计信息系统，具有很强的应用参考意义。
[Abstract]:The 12th Five-Year Plan report for China's electric power industry pointed out that it is necessary to optimize the development of coal and electricity, vigorously develop hydropower and wind power, speed up the energy saving and emission reduction transformation of existing units, and shut down and eliminate small thermal power plants with high coal consumption and heavy pollution. Since 2011, China has issued and implemented a number of policy documents that have an important impact on energy saving and emission reduction and greenhouse gas control in the power industry. Thermal power plants are reducing coal consumption and improving the scientific management of production. There is an urgent need to realize fine production management. In order to realize scientific and meticulous cost management in power plants, we must strengthen the cost management and control. Innovative daily profit measurement combined with rolling budget model. The contents of this article include:. The first chapter is the introduction, which firstly introduces the background and significance of this thesis, then summarizes the domestic and foreign theories about budget management, and finally introduces the research contents, research methods and the structure of the thesis. To provide the theoretical basis for the study of the following issues. The second chapter introduces the basic concepts of daily profit calculation and rolling budget, and introduces the contents, methods and procedures of compiling rolling budget. The advantages of daily profit calculation and rolling budget are discussed respectively. The rolling budget can be divided into monthly budget, quarterly budget and mixed budget. It has the characteristics of high transparency, timeliness and integrity. The daily profit can provide the data in time, which is convenient for the enterprise to grasp the future from the dynamic. In the third chapter, by analyzing the current situation of daily profit in power industry and budget management of G power company, the author concludes that the feasible measure of enterprise budgeting is to use Excel to compile daily profit calculation and rolling budget model. And solidify the template into the information system. Daily profit calculation has been applied in the power industry. China Huadian Group and Guodian Group have already had relevant practice. At the same time, the rolling forecast of G power company is weak, and there is no systematic rolling forecast flow and template, so the rolling budget combined with daily profit calculation is the urgent need of G power company. The fourth chapter mainly discusses the logical thinking of daily profit calculation and rolling budget model. The key of daily profit calculation is to calculate income and cost. By measuring daily profit, accumulative daily profit replaces budget profit of rolling budget. It has improved the accuracy of the budget and made it possible for power companies to monitor dynamically. The actual figures for the rolling budget from the beginning of the year to last month are derived from its long term statements and techno-economic tables, and this month's forecasts are taken from the daily profit model. The forecast for next month to the end of the year is amortized on the basis of a fixed cost annual budget minus the actual amount from the beginning of the year to last month. The greatest innovation of this paper lies in the fact that the author has provided practical application cases in combination with practical practical experience. In the past, the budget was from the perspective of management accounting, as a very small branch, the budget did not attract enough attention. The paper not only provides practical cases, but also innovatively proposes to replace the unpredictable data of rolling budget with daily profit accumulation, which is in line with the characteristics of the power industry. At the same time, the article also involves a lot of accounting information systems, which has a strong application reference significance.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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