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Evaluation Of Electric Power Enterprise’s Comprehensive Budget Management And Internal Control

Posted on:2016-04-12Degree:MasterType:Thesis
Country:ChinaCandidate:M YangFull Text:PDF
GTID:2309330479979720Subject:Technical Economics and Management
Abstract/Summary:PDF Full Text Request
Internal control is one of the important means of modern management of enterprise, and comprehensive budget management is in a core position in the enterprise internal control, and thus become an important work to promote the strategic goals in enterprise management. With the implementation of the national policy and system, more and more enterprises will make the budget management as an important internal control work, building comprehensive budget management system according with its own development situation, in order to realize the enterprise strategy. The electric power enterprises is also studying a positive transformation of the mode of development in the changing external environment, deepening the budget management. However, due to the restriction of historical business model, there are serious barriers in the electric power enterprise budget management in our country. How to implement the budget management, to make it play a real management efficiency, and then improve the competitiveness of the electric power enterprise management benefit become an important issue.This paper is using the research methods of theoretical analysis, discussing comprehensive budget management at home and abroad, the research situation of the internal control, and theoretical basis, and further study on the relationship between comprehensive budget and internal control, combining with the practical situation of the literature research and the development of the industry to find the shortages of the electric power. And it discussed the comprehensive budget management and internal control evaluation index and evaluation method, and analysised the concrete electric power enterprise. Among them, this paper select luliang electric power company as the research object, analysis comprehensive budget technical framework and detailed business process of luliang power company, including the control process, budget, budget analysis and assessment, capital expenditure budget adjustment, the profit and loss analysis and budget. In addition, this paper provided comprehensive budget management and quantitative evaluation of internal control through building the appraisal model of comprehensive budget and internal control on the basis of the relevant evaluation method, to evaluate the effect of the implementation of the budget management and find out the problems to improve. At the same time, it can make a reference for other companies.
Keywords/Search Tags:electric power company, comprehensive budget management, internal control, evaluation research
PDF Full Text Request
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