首页|基于全面预算管理的电网企业成本控制优化策略

基于全面预算管理的电网企业成本控制优化策略

Research on Cost Control Optimization Strategy of Power Grid Enterprises Based on Comprehensive Budget Management

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为深化电网企业的全面预算管理,提升电网企业的成本控制实效,文章分析了电网企业的特征,明确了全面预算管理的应用价值,并阐述了电网企业全面预算的主要内容,包括预算编制、预算执行、预算考核.基于此,指出电网企业成本控制工作中存在的问题:成本管理工作不规范、成本核算体系不成熟、全面预算管理形式化.针对上述问题,提出全面预算管理下电网企业成本控制优化策略,包括提升成本管理的科学性与规范性、完善成本核算体系、提升全面预算管理的科学性、提高全面预算资源的应用水平、优化全面预算管理的组织结构、制定与实行预算预警机制.
In order to deepen the comprehensive budget management of power grid enterprises and improve the cost control effectiveness of power grid enterprises,this paper analyzes the characteristics of power grid enterprises,and clarifies the application value of comprehensive budget management.The paper also elaborates on the main content of comprehensive budget of power grid enterprises,including budget preparation,budget execution,and budget assessment.Based on this,the paper points out the problems in cost control work of power grid enterprises.They are non-standard cost management,immature cost accounting system,and formalized comprehensive budget management.In response to the above issues,the paper proposes cost control optimization strategies of power grid enterprises under comprehensive budget management.It includes improving the scientificity and standardization of cost management,improving the cost accounting system,enhancing the scientificity of comprehensive budget management,improving the application level of comprehensive budget resources,optimizing the organizational structure of comprehensive budget management,and formulating and implementing budget warning mechanisms.

comprehensive budget managementpower grid enterprisecost control

邓正炜

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国网北京市电力公司,北京 100032

全面预算管理 电网企业 成本控制

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(4)
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