发电企业集团实施全面预算管理存在的问题及思考  

Existing Problems and Reflections of Implementing Comprehensive Budget Management in Power Generation Enterprise Group

作　　者：于世鲲 YU Shi-kun(GD Power Development Co.,Ltd.,Beijing 100101,China)

机构地区：[1]国电电力发展股份有限公司,北京100101

出　　处：《中小企业管理与科技》2020年第34期11-12,共2页Management & Technology of SME

摘　　要：全面预算管理是一种涵盖计划、控制、激励、评价的综合管理方式,以生产销售为出发点,以实现企业的既定利润为目标,预测企业未来一定时期内的生产经营情况。论文探讨了发电企业推行全面预算管理中存在的问题以及解决问题的策略,希望对发电企业的预算管理实践有所助益。Comprehensive budget management is a comprehensive management mode covering planning,control,incentive and evaluation.It takes production and sales as the starting point and aims to achieve the established profits of the enterprise.It predicts the production and operation conditions of the enterprise in a certain period in the future.This paper discusses the problems existing in the implementation of comprehensive budget management in power generation enterprise and the strategies to solve the problems,hoping to be helpful to the budget management practice of power generation enterprise.

关 键 词：全面预算管理 发电企业 战略 

分 类 号：F275[经济管理—企业管理]