Research On Rolling Budget Optimization Of Qs Generation Enterprise Based On Cost Leadership Strategy

In the increasingly competitive environment and economic growth slowdown under the macro background,enterprises are facing enormous competitive pressure.Since 2011,the state has introduced and implemented a number of policy documents,requiring thermal power plants to reduce coal consumption and improve the level of budget management.2016 countries in the "power development" thirteen five plan "" pointed out that the installed capacity of coal and electricity control in the 1.1 billio n kilowatts or less,continue to promote coal-fired units of energy-saving emission reduction transformation,shut down coal consumption,pollution heavy small thermal power units;Implementation of the way all the way to improve the power market system.As a state-owned large-scale monopoly enterprise,thermal power generation enterprises attach great importance to equipment maintenance and production safety,so have a huge management costs and production costs,along with the bidding online and coal linkage mechanism to start,so that the profit margins of power generation enterprises continue to be Squeeze,business development is facing a serious challenge.As an important management tool,budget management has been applied in enterprise management since the end of 19 th century,plays an important role in improving efficiency,optimizing resource allocation,improving competitiveness and profitability.However,with the advent of technical and information era,the defects of traditional budget management are also emerging,such as unable to adapt to the long-term strategic objectives,evaluation of non-financial indicators,and unable to respond to the changes of external environment,resulting in the implementation of budget management and enterprise strategic objectives.For large-scale thermal power enterprises,the problem is more obvious,so power generation enterprises need to introduce the new budget management model combining the enterprise strategy and rolling budget.For the power generation enterprises,through the continuous optimization of internal resources allocation,reduce internal consumption,improve labor productivity,and improve organizational structure and other measures to reduce costs is the primary task of enterprise to stabilize and healthy development.Therefore,the rolling budget management based on cost leading strategy meets the urgent need of thermal power enterprises in the competitive market environment.In this paper,QS thermal power enterprises as the research object,using the case study methods and standard research methods.Through the review of various aspects of information and practice research,combined with QS thermal power companies rolling budget management status and the company's strategic objectives,found through the Balanced Scorecard of this enterprise economic management tools to power generation enterprises cost leadership strategy and rolling budget Combined with QS power generation enterprises to make up for the lack of rolling budget management.The innovation of this paper is reflected in two aspects: First,provide a practical application case.As a very detailed branch of management accounting rolling budget,in the past studies did not cause enough attention,research theory and the case are relatively lacking.Second,the use of cost leadership strategy to guide the rolling budget preparation,implementation and assessment.In line with the characteristics of the power industry,but also to lead the cost of the corresponding attention,for other power companies have a strong application of reference significance.