Research On The Application Of Comprehensive Budget Management In YC Power Supply Company

With the development of "13th-Five-Year" Plan,the reform of China's power supply enterprise come into a new stage.In order to successfully realize the strategic planning and vision of power supply enterprises,the power supply companies,from the major municipalities to the prefecture-level and then to the county-level need to improve the management as a support and protection.Comprehensive budget management just met this need.YC City Power Supply Company is a company under the State Grid JiangSu Province,which is one of the many power supply companies said above.In this paper,as the case,we study and explore the situation of comprehensive budget management in this company.(1)Introduces the background,the purpose and significance of the research from the following aspects: significance of the comprehensive budget management on the power supply enterprises,the successful application of the comprehensive budget on power supply companies in some developed areas,and the impact of the comprehensive budget management on YC city power supply companies.Then,we know some deficiencies and shortcomings in the current research through the analysis of the theoretical research of domestic and foreign,and take this as the content of this paper and research.(2)The related concepts and theoretical review of comprehensive budget management are introduced.(3)The paper introduces the basic and current situation of comprehensive budget management at YC City Power Suply Company,and analyzes the existing problems in its application status.The analysis of the problems are from the macro and micro point of view,the macro point of view to consider: whether the company's budget goals and strategic objectives are effective convergence,whether the business chain and the value chain between the co-integration and the micro perspective to consider: whether the budgeting method is applicable;whether the budget evaluation system is really effective and reasonable;whether the method of cost budgeting is accurate and so on.(4)The measures and recommendations to improve the comprehensive budget management at YC City Power Supply Company are given.The measures and recommendations are correspond to the problems that were mentioned,and out of the traditional theoretical scope.We pay more attention to the establishment of power supply companies to apply the business control model to deepen the integration of finance,the concept of "centralized" management on budget,the combine of financial sharing and budget management,and other new theoretical perspective.On thisbasis,the specific operation methods and schemes are given,which makes the improvement measures more feasible and practical.(5)Describe some problems on the process of improvement measures and suggestions,which consider the hardware equipment,personnel skills and salary-performance and so on to ensure that the improvement measures can be effectively carried out and implemented.(6)The article has been summarized and outlook.