Research On The Optimization Of Cost Management Of Coal-fired Power Station A Based On Comprehensive Budget

Comprehensive budget management was first used in the United States.It was introduces into China in the 1990's then was gradually watched by scholars and governments,and used in the state-owned enterprises.Coal-fired power industry did not pay much attention to cost management at the time.With the development of a series of electric power reforms such as the power plant is separated from the grid and the economic structure changed from the planned economy transition to a market economy gradually,Cost management is valued in power stations,and the comprehensive budget is also being promoted in power stations.This paper starts from the comprehensive budget theory,and then analyzed the characteristics of the comprehensive budget,the structure framework and the implementation steps.With the help of the research results on comprehensive budget management before,we can search more.Through the analysis of the current situation of comprehensive budget management of power generation enterprises in China,it is concluded that there are many problems in the implementation of the comprehensive budget management;the application is still not perfect,therefore,there is a need for further study.Through the analysis of the pre-budget management of a coal-fired power station,we can find out the problems and the deep reason,and then put forward improvement suggestions and measures to improve.Finally,a flow of complete budget,decomposition,control and evaluation of practical is took out to demonstrate comprehensive budget implementation process,and through the data before and after the comparative analysis,proves that the comprehensive budget is an advanced cost management tools.Through the study of theory and practice,we can find that comprehensive budget management can be obtained for easy control and supervision.It can effectively supervise the process of the cost;timely find the problems existing in the cost managements;correct the deviation by the control system.It has wide application scope,strong applicability,and can be combined with other management systems flexibly to achieve different management purposes,such as the effectiveness of strategic management can be achieved by combining theory with value chain theory.The research also proves that the meaning of cost management is not only the cost of compression,but also the optimization of resource allocation.