Research On Comprehensive Budget Management Of Power Generation Enterprise

Western scholars put forward the comprehensive budget management theory in the20th century. Comprehensive budget management have been used in the United Statesenterprises in the first time, and has obtained remarkable achievement. With the rapiddevelopment of China’s economy and the gradual fusion of the world economy, Chineseenterprises pay more and more attention and emphasis to the application of overallbudget management. Overall budget management obtained the fast spread anddevelopment in Chinese enterprises. But the long-term planned economy was carried outin our country for long time, with not guided by the market, not based on prediction anddecision-making, and this restricted the benign development of the overall budget; Allthese will lead to the difficulty of management. In order to realize the enterprise valuemaximization goal of large enterprises to strengthen the collectivization management,implementing overall budget management is very necessary.Electric power enterprises has the characteristics of the technology intensive, capitalintensive, production and operation of each link is widespread with open sourcethrottling, value-added consumption potential in space. But due to the electric powerproduction, transport, sale, use is closely related to all aspects of the instantaneous, strongplanning, high security requirements, security for production for a long time formedstrong oriented management culture, in the cost control of operation, managementresponsibility for examination and assessment of target decomposition and managementdid not give enough attention. Using comprehensive budget management In the electricpower enterprise is very necessary in the part of controlling the cost.This paper mainly adopts case analysis model. In the first, combined with overallbudget theories, describs comprehensive budget management concept and characteristicsin detailed. Then based on the present situation of the overall budget managementapplication in our country’s enterprise to implement the necessity and significance ofoverall budget management. And ZS plant is expounded in detail the implementation ofCBM in financial management and cost control measures, finally describes the ZS plantafter implementing CBM and constantly improve the operating results, and draw thefollowing conclusion: enterprises implementing CBM to declare staff widely participatein the budget, the budget and budget analysis process; MBM must set up correspondinglinked with employee performance appraisal system; MBM need the coordinationbetween the various units within the enterprise and to participate in, the financialdepartment in the budget can not replace the specific department to prepare the budget.