WJSD Management Control Structure Optimization

Because the electric power generation organizational reform is gradually thorough, The state-owned electricity generation enterprise has realized by has monopolized completely to marketability reforming, Facing market competition pressure, Must seek the micromanagement mechanism aspect to transform, Management control structure reforming already imperative. Therefore, The author through to domestic and foreign the management control theory which has carried on the review, Unifies profession environment which the state-owned electricity generation enterprise faces, Take WJSD as the case, Elaborated the WJSD management control structure present situation, Management control structure existence question, Proposed the WJSD next management control structure optimization pattern and the concrete implementation way. The basic conclusion is: The electricity generation business management control structure must control by the rigid system to the flexible as comprehensive budget control and the achievements appraisal control, the motivate control transformation. At the same time, This kind of transformation has elastically, Should at the right moment choose the different control structure main body according to enterprise's environmental condition. Therefore, The author proposed the present stage to be supposed by the comprehensive budget control system primarily, Other three kind of control system parallel management control combination, To enhances the enterprise the control efficiency and the effect.