| The "twelfth five-year " plan of China’s power industry reporting that China need tooptimize the development of coal power plant, vigorously develop hydropower plant, windpower plant, etc., accelerate the reform of the existing energy conservation and emissionsreductionunit.shutting down out of high coal consumption, heavy pollution of small powerplant. Since2011, China issued and implemented a number ofpolicy document on electricpower industry of energy saving and reduction of greenhouse gas emission.coal-firedpower plants to reduce the coal consumption, increase the scientific management level,there is a pressing need for implementation of fine production management. Power plantsto achieve good scientific fine cost management, must strengthen the management of costcontrol, at present a lot of electric power enterprises began to practice daily profit ofeconomic management, and achieved good results, this article combines real features inpower plant, innovation of daily profit is calculated combined with rolling budget model isput forwardContents of this paper include:The first chapter is the introduction, first introduced the background and significanceof this paper, then briefly summarizes the overview on the domestic budget managementtheory, and finally introduces the research content, method and structure of the thesis ofthis article,to provide the following questions a theoretical basis.The second chapter introduces the basic concepts of day profits and rolling budgetestimates, and describes the contents of rolling budget preparation, methods andprocedures, and discusses the advantages of day profit estimates and rolling budget.Rolling budget can be divided into monthly budgets, quarterly budget and mixing budget.With high transparency, timeliness, completeness of features, it can improve enterprisemanagement level. Day profits to provide data in a timely manner, to facilitate futurebusiness from the grasp of the dynamics.The third chapter introduce the status of the power plant industry daily profits practiceand the status of G Power Corporation budget, summed feasible measures to enterprisebudget is prepared using Excel ’s profit estimates and rolling budget model and template tomake it into information systems cured.Day profit estimates have been applied in thepower industry, China Huadian Group and Guodian already have the relevant aspects of thepractice, and get better results. Meanwhile, rolling forecasts of G power companies areweak, there is no systematic rolling forecast processes and templates, and therefore profitestimates combined day rolling budget is an urgent demand for G power company.The fourth chapter discusses the daily profit estimates and rolling budget model logic. The key measure of day profit relys on estimate ofday revenue and costs, Troughaccumulated profits to replace rolling budget, improving the accuracy of the budget, andalso makes it possible to dynamically monitor power companies.Data frombeginning ofthe year to last month are get from jiuqi report and technical report. The data of profitforecast in this month get from day calculation model, the end of next monthuntilthe endofyear forecast data, according tothe fixed costsannual budget minus the actual data from thebeginning of the year to first month,thenamortized the remaining months to get.In this paper, the author biggest innovation lies with the actual internship experienceto provide practical application cases. From the previous management accounting point ofview, budget as a very fine branch, the budget did not attract enough attention, theory andcase studies are relatively scarce. article not only provides a practical case, but alsoinnovation proposed to replace the profits accumulated by day rolling budget data that aredifficult to predict, with the power industry characteristics, the fine management ideaspracticed, at the same time, the article also involves a lot of accounting information system,has a strong application reference value. |
PDF Full Text Request