The Research On Comprehensive Budget Management Of XC Power Generation Company

Comprehensive budget management is a management mode that reflects the production and operation activities of enterprises within a certain period of time.Generally speaking,comprehensive budget management is based on production and sales as the starting point of budget,aiming at realizing the established profit of the enterprise,predicting the production and operation situation of the enterprise in a certain period of time in the future,and compiling the expected balance sheet,expected profit statement,expected cash flow statement and so on,so as to reflect the financial situation and production and operation results of the enterprise in a certain period of time in the future.Based on the theory of comprehensive budget management and combined with the relevant research results at home and abroad,this paper focuses on the related theory of comprehensive budget management,and roughly analyses the characteristics,structure framework and implementation steps of comprehensive budget management.Through the research and analysis of the related literature on the current situation of comprehensive budget management in Chinese enterprises,especially in power generation enterprises,it is basically known that the overall budget management level of power generation enterprises is relatively backward,and there are many problems.This paper takes the overall budget management of XC Power Generation Company as the research object.Firstly,combined with the theoretical knowledge of comprehensive budget management,this paper describes the current situation of comprehensive budget management in XC Power Generation Company,starting with the organizational system,compilation system and process system of budget management.Secondly,it elaborates the problems existing in the comprehensive budget management of XC Power Generation Company,and makes a deep analysis of these problems to find out the causes of these problems.Finally,the paper puts forward corresponding optimization schemes on the existing problems,mainly fromthe ideological understanding,institutional system,information construction,corporate culture four aspects to take optimization measures to promote comprehensive budget management.This paper mainly adopts the research methods of literature research and case analysis,and combines theory with practice.Based on the actual operation and management situation of power generation enterprises in China,it analyses the overall budget management situation and existing problems of XC power generation enterprises,and puts forward corresponding optimization measures to help the company improve its management level and enhance its competitive advantage.