基于成本领先战略的QS发电企业滚动预算优化研究

发布时间：2018-09-14 07:04

【摘要】：在日渐激烈的竞争环境和经济增长放缓的宏观背景之下,企业面临着巨大的竞争压力。从2011年至今国家出台并实施了多项政策文件,要求火力发电厂降低煤耗,提高预算管理水平。2016年国家在《电力发展“十三五规划”》中指出将煤电装机量控制在11亿千瓦以内,持续推进燃煤机组的节能减排改造,关停煤耗高、污染重的小火电机组;落实一带一路倡议,完善电力市场体系1。火力发电企业作为国有大型垄断性企业,高度重视设备检修和生产安全,于是产生了庞大的管理费用和生产成本,同时伴随着竞价上网和电煤联动机制的展开,使发电企业的利润空间不断受到挤压,企业经营发展面临着严峻的挑战。预算管理作为一种重要的管理手段,自十九世纪末被应用于企业管理中,在为企业提高效率、优化资源配置、提高竞争力和盈利能力等方面发挥了重要作用。然而,随着技术化、信息化时代的来临,传统的预算管理的缺陷也在不断显现,比如无法适应公司的长期战略目标、考核忽视非财务指标,无法积极应对外部环境的变化等,导致预算管理的实施效果与企业战略目标不匹配。对于规模化的火力发电企业来说,问题更为明显,因此发电企业需要引入将企业战略与预算相结合的预算管理新模式。对于发电企业来说,通过不断地优化内部资源配置,降低企业内部消耗、提高劳动生产率、健全组织结构等措施来降低生产经营成本是企业稳定健康发展的首要任务。因此基于成本领先战略的滚动预算管理,符合火力发电企业在竞争的市场环境下的迫切需要。本文以QS火力发电企业为研究对象,采用了案例研究方法和规范研究方法。通过查阅多方面的资料和实习调研,结合QS火力发电企业的滚动预算管理的现状和企业的战略目标,发现通过平衡计分卡这一企业经济管理工具将发电企业的成本领先战略和滚动预算结合在一起,能够弥补QS发电企业滚动预算管理的不足。本文的创新之处体现在两个方面:一是提供了实际的应用案例。作为管理会计一个很细的分支的滚动预算,在以往的研究中没有引起足够的重视,研究理论和案例都比较缺乏。二是用成本领先战略去指导滚动预算编制与执行、分析与调整、评价与考核。符合电力行业特性,也使成本领先的思想得到相应的重视,对于其它的发电企业具有很强的应用参考意义。
[Abstract]:Under the background of increasingly fierce competition environment and slowing economic growth, enterprises are facing great competitive pressure. Since 2011, the state has issued and implemented a number of policy documents requiring coal-fired power plants to reduce coal consumption and raise the level of budget management. In 2016, the state pointed out in the "13th Five-Year Plan for Power Development" that the installed capacity of coal and electricity should be kept within 1.1 billion kilowatts. We will continue to promote the energy-saving and emission reduction transformation of coal-fired units, shut down small coal-fired units with high coal consumption and heavy pollution, and implement Belt and Road's proposal to improve the power market system. Thermal power generation enterprises, as large state-owned monopoly enterprises, attach great importance to equipment maintenance and production safety, thus resulting in a large amount of management costs and production costs, along with the development of bidding and coal power linkage mechanism. The profit space of power generation enterprises is constantly squeezed, and the development of enterprises is faced with severe challenges. Budget management, as an important means of management, has been applied to enterprise management since the end of the nineteenth century. It has played an important role in improving efficiency, optimizing resource allocation, improving competitiveness and profitability for enterprises. However, with the advent of technology and information age, the shortcomings of traditional budget management are also emerging, such as the inability to adapt to the long-term strategic objectives of the company, the neglect of non-financial indicators, the inability to actively cope with changes in the external environment, etc. Results in the implementation of budget management and corporate strategic objectives do not match. For large-scale thermal power generation enterprises, the problem is more obvious, so power generation enterprises need to introduce a new model of budget management which combines enterprise strategy and budget. For power generation enterprises, it is the most important task to reduce the cost of production and operation by optimizing the allocation of internal resources, reducing the internal consumption, improving labor productivity and perfecting the organization structure. Therefore, the rolling budget management based on cost leading strategy is in line with the urgent need of thermal power generation enterprises in the competitive market environment. This paper takes QS thermal power plant as the research object, adopts the case study method and the standard research method. Through consulting many aspects of information and practice research, combined with the status quo of rolling budget management of QS thermal power enterprises and the strategic objectives of the enterprise, It is found that the balanced Scorecard, which is an economic management tool, can make up for the shortage of rolling budget management in QS power generation enterprises by combining the cost leading strategy and rolling budget of power generation enterprises. The innovation of this paper is reflected in two aspects: one is to provide practical application cases. As a very fine branch of management accounting, the rolling budget has not attracted enough attention in the past studies, and the research theory and cases are relatively lacking. The second is cost-leading strategy to guide rolling budget preparation and implementation, analysis and adjustment, evaluation and assessment. In line with the characteristics of electric power industry and the thought of cost leading, it has a strong reference significance for other power generation enterprises.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61

【参考文献】