本文選題：日利潤測算　切入點(diǎn)：滾動預(yù)算　出處：《天津商業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：我國電力工業(yè)“十二五”規(guī)劃報(bào)告指出要優(yōu)化發(fā)展煤電，大力發(fā)展水電、風(fēng)電等，加快現(xiàn)有機(jī)組節(jié)能減排改造，關(guān)停淘汰煤耗高、污染重的小火電。2011年以來，我國出臺并實(shí)施了多項(xiàng)對電力行業(yè)節(jié)能減排與溫室氣體控制有重要影響的政策文件，火力發(fā)電廠在降低煤耗，提高生產(chǎn)科學(xué)管理程度，實(shí)現(xiàn)精細(xì)化生產(chǎn)管理方面有著迫切的需求。電廠要實(shí)現(xiàn)好科學(xué)精細(xì)化成本管理，必須加強(qiáng)對成本的管理控制，本文結(jié)合電廠實(shí)際特點(diǎn)，創(chuàng)新的提出日利潤測算結(jié)合滾動預(yù)算的模型。 本文的內(nèi)容包括： 第一章是緒論部分，首先介紹了本論文的選題背景及意義，接著簡要?dú)w納了國內(nèi)外關(guān)于預(yù)算管理理論的綜述，最后介紹了本文的研究內(nèi)容、研究方法及論文結(jié)構(gòu)，為以下問題的研究提供理論基礎(chǔ)。 第二章分別介紹了日利潤測算及滾動預(yù)算的基本概念，并介紹了編制滾動預(yù)算的內(nèi)容、方式及程序，并分別論述了日利潤測算及滾動預(yù)算的優(yōu)點(diǎn)。滾動預(yù)算可以分為月度預(yù)算、季度預(yù)算和混合預(yù)算。具有透明度高，及時(shí)性、完整性的特點(diǎn)，并能提升企業(yè)管理水平的優(yōu)點(diǎn)。日利潤能及時(shí)的提供數(shù)據(jù)，便于企業(yè)從動態(tài)中把握未來。 第三章通過對電力行業(yè)日利潤實(shí)踐現(xiàn)狀及G電力公司預(yù)算管理現(xiàn)狀進(jìn)行分析，總結(jié)出企業(yè)編制預(yù)算的可行措施是利用Excel編制日利潤測算及滾動預(yù)算模型，并將模板固化其做進(jìn)信息系統(tǒng)。日利潤測算已經(jīng)在電力行業(yè)得到應(yīng)用，中國華電集團(tuán)和國電集團(tuán)已經(jīng)有了相關(guān)方面實(shí)踐，并取得較好效果。同時(shí)，，G電力公司的滾動預(yù)測較為薄弱，沒有系統(tǒng)化的滾動預(yù)測流程和模板，因此結(jié)合日利潤測算的滾動預(yù)算是G電力公司的迫切需求。 第四章是主要論述了日利潤測算及滾動預(yù)算模型搭建的邏輯思路。日利潤測算的關(guān)鍵所在是測算收入及成本，通過測算日利潤，累計(jì)日利潤去代替滾動預(yù)算的預(yù)算利潤，提高了預(yù)算的精準(zhǔn)度，也使電力企業(yè)動態(tài)監(jiān)控成為可能。滾動預(yù)算年初至上月實(shí)際數(shù)數(shù)據(jù)來源為久其報(bào)表和技術(shù)經(jīng)濟(jì)表，本月預(yù)測數(shù)取自日利潤測算模型，下月至年底預(yù)測數(shù)是按照固定成本的年度預(yù)算減去年初至上月實(shí)際數(shù)對剩余月份進(jìn)行攤銷得到的。 本文最大的創(chuàng)新之處在于作者結(jié)合實(shí)際的實(shí)習(xí)經(jīng)驗(yàn)，提供了實(shí)際的應(yīng)用案例。以往的預(yù)算都是從管理會計(jì)角度出發(fā)，作為一個(gè)很細(xì)的分支，預(yù)算沒有引起足夠的重視，研究理論和案例都比較缺乏。文章不僅提供了實(shí)際的案例，而且還創(chuàng)新的提出了用日利潤累積去替代滾動預(yù)算難以預(yù)測的數(shù)據(jù)，符合電力行業(yè)特性，也使精細(xì)化管理思想得以踐行，同時(shí)，文章還涉及很多會計(jì)信息系統(tǒng)，具有很強(qiáng)的應(yīng)用參考意義。
[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.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.61

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