【摘要】：在日漸激烈的競爭環(huán)境和經(jīng)濟(jì)增長放緩的宏觀背景之下,企業(yè)面臨著巨大的競爭壓力。從2011年至今國家出臺并實(shí)施了多項政策文件,要求火力發(fā)電廠降低煤耗,提高預(yù)算管理水平。2016年國家在《電力發(fā)展“十三五規(guī)劃”》中指出將煤電裝機(jī)量控制在11億千瓦以內(nèi),持續(xù)推進(jìn)燃煤機(jī)組的節(jié)能減排改造,關(guān)停煤耗高、污染重的小火電機(jī)組;落實(shí)一帶一路倡議,完善電力市場體系1�；鹆Πl(fā)電企業(yè)作為國有大型壟斷性企業(yè),高度重視設(shè)備檢修和生產(chǎn)安全,于是產(chǎn)生了龐大的管理費(fèi)用和生產(chǎn)成本,同時伴隨著競價上網(wǎng)和電煤聯(lián)動機(jī)制的展開,使發(fā)電企業(yè)的利潤空間不斷受到擠壓,企業(yè)經(jīng)營發(fā)展面臨著嚴(yán)峻的挑戰(zhàn)。預(yù)算管理作為一種重要的管理手段,自十九世紀(jì)末被應(yīng)用于企業(yè)管理中,在為企業(yè)提高效率、優(yōu)化資源配置、提高競爭力和盈利能力等方面發(fā)揮了重要作用。然而,隨著技術(shù)化、信息化時代的來臨,傳統(tǒng)的預(yù)算管理的缺陷也在不斷顯現(xiàn),比如無法適應(yīng)公司的長期戰(zhàn)略目標(biāo)、考核忽視非財務(wù)指標(biāo),無法積極應(yīng)對外部環(huán)境的變化等,導(dǎo)致預(yù)算管理的實(shí)施效果與企業(yè)戰(zhàn)略目標(biāo)不匹配。對于規(guī)�；幕鹆Πl(fā)電企業(yè)來說,問題更為明顯,因此發(fā)電企業(yè)需要引入將企業(yè)戰(zhàn)略與預(yù)算相結(jié)合的預(yù)算管理新模式。對于發(fā)電企業(yè)來說,通過不斷地優(yōu)化內(nèi)部資源配置,降低企業(yè)內(nèi)部消耗、提高勞動生產(chǎn)率、健全組織結(jié)構(gòu)等措施來降低生產(chǎn)經(jīng)營成本是企業(yè)穩(wěn)定健康發(fā)展的首要任務(wù)。因此基于成本領(lǐng)先戰(zhàn)略的滾動預(yù)算管理,符合火力發(fā)電企業(yè)在競爭的市場環(huán)境下的迫切需要。本文以QS火力發(fā)電企業(yè)為研究對象,采用了案例研究方法和規(guī)范研究方法。通過查閱多方面的資料和實(shí)習(xí)調(diào)研,結(jié)合QS火力發(fā)電企業(yè)的滾動預(yù)算管理的現(xiàn)狀和企業(yè)的戰(zhàn)略目標(biāo),發(fā)現(xiàn)通過平衡計分卡這一企業(yè)經(jīng)濟(jì)管理工具將發(fā)電企業(yè)的成本領(lǐng)先戰(zhàn)略和滾動預(yù)算結(jié)合在一起,能夠彌補(bǔ)QS發(fā)電企業(yè)滾動預(yù)算管理的不足。本文的創(chuàng)新之處體現(xiàn)在兩個方面:一是提供了實(shí)際的應(yīng)用案例。作為管理會計一個很細(xì)的分支的滾動預(yù)算,在以往的研究中沒有引起足夠的重視,研究理論和案例都比較缺乏。二是用成本領(lǐng)先戰(zhàn)略去指導(dǎo)滾動預(yù)算編制與執(zhí)行、分析與調(diào)整、評價與考核。符合電力行業(yè)特性,也使成本領(lǐng)先的思想得到相應(yīng)的重視,對于其它的發(fā)電企業(yè)具有很強(qiáng)的應(yīng)用參考意義。
[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.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.61

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