The Application Research On Comprehensive Budgeting Management Of L Electric Power Company

Along with the deepening global economic integration,the demand of electric power is increasing rapidly in various industries.The electric power industry is a monopoly industry in relation to national energy and national economy,the electric power company must change the original management mode in order to gain the competitive advantages in the fierce market competition.There is an urgent need for the electric power company to enhance the management level and the management efficiency.This is not only to comply with the national development requirements,but also to satisfy their own development need.The comprehensive budgeting management,as the management accounting tool's core part,its management advantages have been confirmed by the successful experience of many well-known companies in the world.It is of great significance to strengthen the management,optimize allocation of resources and realize the maximization of economic benefits.The L electric power company is the research object of this thesis.This thesis studies the application of comprehensive budgeting management in the company through the combination of theory and practice.Firstly,the paper introduces the application situation of comprehensive budgeting management mode in the company,then it concludes the achievements of the mode's application,indicates a series of problems in the practical application,analyzes the multi-level causes of different problems.Finally,the author puts forward corresponding countermeasuresto improve the budget management level based on the actual condition of L electric power company.This thesis has five parts:The first part,the introduction,expounding the background and the significance of this thesis,reviewing research status of the comprehensive budget management at home and abroad and clarifying the concept,connotation and functions of the comprehensive budget management.The second part describes the application situation of L electric power company's comprehensive budget management mode.This thesis introduces the general situation of the company,and shows the application situation of the comprehensive budget management from the aspects of organization structure,compilation,execution and control,assessment and evaluation.The third part makes an in-depth analysis of L electric power company's comprehensive budget management mode.After enumerating the merits of the mode,the problems of the model are revealed and the causes are analyzed.The fourth part,in view of the problems existing in the comprehensive budget management application of L electric power company,puts forward the corresponding solutions from the three aspects of refining cash flow budget,perfecting the construction of information system control and improving the performance appraisal system.The fifth part,conclusion and inspiration.This part summarizes the contents of this thesis and draws the relevant enlightenment,in order to provide reference for other electric power companies to apply comprehensive budget management.This thesis mainly adopts the case analysis method and the document research method and combines the theory with practiceorganically,after analyzing the problems and causes of comprehensive budget management mode's practical application process in L electric power company,we propose targeted solutions.The innovation of this thesis can be summarized as the following two points.Firstly,the analysis is comprehensive.Combined with the actual application of L power company's comprehensive budget management,it comprehensively analyzes the company's application status,merits,problem diagnosis,cause analysis,improvement countermeasures,conclusions and enlightenment.Secondly,the countermeasures are creative.According to the actual situation of the company's comprehensive budget management application,the improvement measures are proposed from multiple dimensions.For solving the problem of the rough cash flow budget of L company,we prepare daily cash flow budget table and make monthly adjustments;for perfecting the management and control of information systems,we establish two analysis platforms for the whole process of projects and daily cash flow.