山西M供电公司预算管理研究

发布时间：2018-03-27 08:23

本文选题：供电公司　切入点：预算管理　出处：《武汉纺织大学》2015年硕士论文

【摘要】：发达国家在多年的企业管理过程中发现,科学地推行预算管理能够更加彻底地掌握企业的各种情况,从而更好地发挥企业资源的优势,准确地抓住市场发展机遇,赢得市场的主动权。预算管理在多年的推行和使用过程中,从最初以计划和协调为主要功能的管理模式,发展到当今的控制、激励、评价等具有全面功能的企业管理机制。由上可知,发达国家对预算管理的研究由来已久,研究成果颇多,但是我国对于此方面的研究由于起步较晚,还处于研究的摸索阶段。特别是在供电企业当中,预算管理可以提升的空间还很大。因此,对于供电企业的全面预算管理的研究十分必要。本研究首先阐述了预算管理的概念和特征,以及预算管理的相关理论。随后概述了山西M供电公司的预算管理现状,并对公司目前预算管理进行分析,找出预算管理取得的成效,特别是存在的不足:预算编制程序缺乏合理性,缺乏科学的预算执行制度,尚未建立预算分析与调整制度,对预算的考核与激励方法过于简单等。通过对全面预算管理理论的借鉴,本文从预算的启动、预算的计划、预算的实施、预算的收尾四个阶段提出了山西M供电公司预算管理的具体措施。为了山西M供电公司预算管理的顺利实施,本文还从组织保障、制度保障、信息化水平等方面提出了山西M供电公司预算管理实施的保障措施。本研究基于企业预算管理施行情况为背景,针对山西M供电公司的预算管理情况进行了深入地调查。旨在通过调查来对供电公司的预算管理现状产生深刻地了解和认识,并针对供电公司全面预算管理过程中取得的成绩和存在的问题,提出改进和优化的方案,从而更好地优化公司的预算管理,提升公司预算管理的效用。
[Abstract]:In the process of enterprise management for many years, developed countries have found that carrying out budget management scientifically can grasp the various situations of enterprises more thoroughly, thus giving full play to the advantages of enterprise resources and accurately seizing the opportunity of market development. In the course of carrying out and using budget management for many years, from the management mode with planning and coordination as the main function, it has developed into the control and incentive. Evaluation and other enterprise management mechanisms with comprehensive functions. From above, we can see that the research on budget management in developed countries has a long history and a lot of research results. However, due to the late start of the research on this aspect in our country, It is still in the exploratory stage of research. Especially in the power supply enterprises, there is still a lot of room for improvement in budget management. It is necessary to study the overall budget management of power supply enterprises. Firstly, this study expounds the concept and characteristics of budget management, as well as the related theories of budget management. Then, it summarizes the current situation of budget management in Shanxi M Power supply Company. It also analyzes the current budget management of the company, finds out the results of the budget management, especially the shortcomings of the budget management, such as the lack of rationality of the budget preparation process, the lack of a scientific budget execution system, and the lack of a budget analysis and adjustment system. It is too simple to examine and motivate the budget. Through the reference to the theory of comprehensive budget management, this paper starts the budget, the budget plan, the budget implementation, etc. In order to implement the budget management smoothly of Shanxi M Power supply Company, this paper also puts forward the specific measures of budget management of Shanxi M Power supply Company. In order to smoothly implement the budget management of Shanxi M Power supply Company, this paper also puts forward the organizational guarantee and system guarantee. The information level and other aspects of Shanxi M power supply company budget management security measures are put forward. This study is based on the implementation of the enterprise budget management for the background, The budget management situation of Shanxi M Power supply Company is investigated in depth. The purpose of the investigation is to have a deep understanding of the current situation of the budget management of the power supply company. Aiming at the achievements and problems in the process of overall budget management of power supply company, the paper puts forward the improvement and optimization scheme, so as to better optimize the budget management of the company and enhance the utility of the budget management of the company.
【学位授予单位】：武汉纺织大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.61

【共引文献】