本文選題：供電公司　切入點(diǎn)：預(yù)算管理　出處：《武漢紡織大學(xué)》2015年碩士論文

【摘要】：發(fā)達(dá)國(guó)家在多年的企業(yè)管理過(guò)程中發(fā)現(xiàn),科學(xué)地推行預(yù)算管理能夠更加徹底地掌握企業(yè)的各種情況,從而更好地發(fā)揮企業(yè)資源的優(yōu)勢(shì),準(zhǔn)確地抓住市場(chǎng)發(fā)展機(jī)遇,贏得市場(chǎng)的主動(dòng)權(quán)。預(yù)算管理在多年的推行和使用過(guò)程中,從最初以計(jì)劃和協(xié)調(diào)為主要功能的管理模式,發(fā)展到當(dāng)今的控制、激勵(lì)、評(píng)價(jià)等具有全面功能的企業(yè)管理機(jī)制。由上可知,發(fā)達(dá)國(guó)家對(duì)預(yù)算管理的研究由來(lái)已久,研究成果頗多,但是我國(guó)對(duì)于此方面的研究由于起步較晚,還處于研究的摸索階段。特別是在供電企業(yè)當(dāng)中,預(yù)算管理可以提升的空間還很大。因此,對(duì)于供電企業(yè)的全面預(yù)算管理的研究十分必要。本研究首先闡述了預(yù)算管理的概念和特征,以及預(yù)算管理的相關(guān)理論。隨后概述了山西M供電公司的預(yù)算管理現(xiàn)狀,并對(duì)公司目前預(yù)算管理進(jìn)行分析,找出預(yù)算管理取得的成效,特別是存在的不足:預(yù)算編制程序缺乏合理性,缺乏科學(xué)的預(yù)算執(zhí)行制度,尚未建立預(yù)算分析與調(diào)整制度,對(duì)預(yù)算的考核與激勵(lì)方法過(guò)于簡(jiǎn)單等。通過(guò)對(duì)全面預(yù)算管理理論的借鑒,本文從預(yù)算的啟動(dòng)、預(yù)算的計(jì)劃、預(yù)算的實(shí)施、預(yù)算的收尾四個(gè)階段提出了山西M供電公司預(yù)算管理的具體措施。為了山西M供電公司預(yù)算管理的順利實(shí)施,本文還從組織保障、制度保障、信息化水平等方面提出了山西M供電公司預(yù)算管理實(shí)施的保障措施。本研究基于企業(yè)預(yù)算管理施行情況為背景,針對(duì)山西M供電公司的預(yù)算管理情況進(jìn)行了深入地調(diào)查。旨在通過(guò)調(diào)查來(lái)對(duì)供電公司的預(yù)算管理現(xiàn)狀產(chǎn)生深刻地了解和認(rèn)識(shí),并針對(duì)供電公司全面預(yù)算管理過(guò)程中取得的成績(jī)和存在的問(wèn)題,提出改進(jìn)和優(yōu)化的方案,從而更好地優(yōu)化公司的預(yù)算管理,提升公司預(yù)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.
【學(xué)位授予單位】：武漢紡織大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F406.7;F426.61

【共引文獻(xiàn)】

相關(guān)期刊論文 前1條

1 陳邁;王瑜;吳霆聲;;應(yīng)用管控平臺(tái)實(shí)現(xiàn)現(xiàn)金流量預(yù)算管控[J];電力信息化;2011年12期

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本文編號(hào)：1670753