Research On Optimization Of The Comprehensive Budget Management System Of DC Power Generation Company

Budget management can reflect the status of enterprise management.It is an important part of enterprise management which can provide effective data base for enterprise management decision-making.DC power generation company's budget management system is difficult to meet the needs of enterprise management decision-making.It is unable to provide accurate and effective budget data for the enterprise.This article is to help the DC power generation company budget management system in the actual problems,and analysis the reasons.So that the research and improvements of the budget management system can meet the needs of business management decisions.Therefore,the following research is carried out in accordance with the idea of "the present situation-the problem-the reasons-the optimization".First,analyze the status of the DC power generation company's characteristics of the budget management system,in order to find out the existing problems and the analysis of the problem lay the foundation;Secondly,according to the current situation of DC power generation company budget management system,analyze the problems of the budget management system,and the reasons of the problems;Thirdly,according to the DC power generation company budget management system's existing problems and reasons,solve the problems of proposed corresponding improvement measures;Finally,the expected effect on the optimization of the budget management system analysis and desired effect on budget management system optimization were overall evaluation.DC power generation companies began to use the budget management system since 2012,but its current budget management system has many problems.Through a comparison between the principles of the budget management system and financial accounting analysis,budget management system in the budgeting,budget execution,budget feedback,the budget adjustment and evaluation five aspects of problems exist,the existence of the cause of the problem is mainly due to the budget system is not by the design and management of financial personnel and enterprise internal control is not strict.According to the existing problems and reasons,this paper presents corresponding improvement measures: improve the budget accounts settings;establish the budget management committee to carry out the unified management;to improve the enterprise internal control,engineering,materials and expense management processes exist incompatibility rules of perfection;regular analysis,anomaly analysis,comparative analysis and chart analysis budget feedback analysis;standardize the budget adjustment process;establish budget quantitative evaluation system.In this paper,the significance lies in the optimization of the budget management system of DC power generation company,and to solve the realistic problems existing in the DC power generation company budget management system,so that it can provide the basis for the management and decision-making of the enterprise,helping the enterprise to achieve the objectives of management,and to provide information and reference for the budget management of the group he branch,and to improve the efficiency of cost management of enterprises.