The Study Of Total Budget Management In S Power Supply Company

The comprehensive budget management is based on distributing and controlling the financial andother resources so that the enterprise management level can be improved and business objectives can bereached. It’s a new enterprise management model that including information, strategy and humanism. Thecomprehesive budget management comes from West at the earlist. With the development of the industryand commerce, it bagun to apply to most of the industry and commerce. In China, with the reform andopening-up policy, the theory of comprehensive budget management was introdced into State-ownedenterprise. Then, the Chinese government issued a series of measures to promote the development ofcomprehensive budget management. These rules accelerate the transformation of management philosophyin Chinese enterprise.In recent years, with the reform of State Grid, it began to implement comprehensive budgetmanagement to replace the traditional management. The traditional enterprise management method isdifficult to apply to modern electric power enterprise, it became an important hand slap of strategy transiton.The origin of management mode in power supply company is degression,the market price set by NDRC. Inthis context, the power supply company must change budget management methods if the company wants toget more earnings. It requires the administrator should grasp the market dynamics, establish the overallsituation and a scientific buaget bill so that the risk could be reduced, the income could be increased in thepower supply company. Since the21stcentury, the power supply company began to establishcomprehensive budget management and obtained the good result. In one way, comprehensive budgetmanagement is an effective management model for the rational allocation of resources in enterprises andenhancing their quality,adaptability and resilience. In the other way, due to the particularity of the powersupply company, comprehensive budget management still have some difficulties and problem in the powersupply company.As a consequence, the thesis starts from the research status at home and abroad and the connotationsand features of comprehensive budget management. This paper adopted three research methods: the methodof normative research, the method of case analysis and the method of field. Through analyzing the current situation of S power supply company to find and solve the problem of comprehensive budget management.The main problem incorporate that prepare of budget, utilization of budget, evaluation and supervision ofbudget. The author proposes suggests from the four aspects and introduces “Balanced scorecard” to thispaper to slove the problem in budget assessment. Finally, finding the best way for the development of Scompany and playing an important role in improving the whole management level of S company.