Research On Optimization Of Total Budget Management Of S Thermal Power Company From The Perspective Of Data Driven

The power industry is the basic industry of the national economy.With the comprehensive development of the power market-oriented reform and the promotion of the double carbon strategy of "carbon neutralization and carbon peak",the uncertainty of the operation and business environment of power enterprises has increased.The new digital economic environment and increasingly sophisticated enterprise management model have improved the requirements for budget management,and the limitations of the traditional budget management model are becoming increasingly apparent.Data driven,enabled by big data,can effectively improve the adaptability of enterprises to the external environment and the scientificity of management decisions,making the budget an important platform for continuously examining the strategic positioning of enterprises and guiding the reconstruction of business activities.Although the existing research pays attention to the value of big data to budget management,it mostly focuses on the technical empowerment of big data to all links of budget,and does not consider how to integrate into the original management system of the enterprise and realize the reform and update of the budget process practice after the introduction of new technology,which is difficult to guide the enterprise to make a leap from theoretical research to application practice.Therefore,how to change the traditional budget management based on experience into data-driven budget management and build a digital driven budget management model is not only the key field of enterprise digital management reform,but also the hot spot of organization management theory and the difficulty of practical practice of enterprise budget management in the era of digital economy.Through literature reading,field research and other research methods,this paper selects s thermal power company under Shenzhen Energy Group as the research object.Combined with the enterprise development strategy and business management needs,this paper studies the current situation of s thermal power company’s total budget management from the four dimensions of budget organization,budget preparation,budget implementation and budget assessment,and identifies and analyzes the problems existing in each link of budget management,It is found that the fundamental reason is that its experience-based budget management model has been unable to adapt to the development of the digital era,while the lack of data-driven awareness of the management and the lack of data-driven ability of the executive further hinder its transformation to data-driven budget management.Based on this,this paper puts forward a data-driven optimization scheme of total budget management for s thermal power company from the perspective of data-driven and combined with the theory of organizational practice change.Specifically,data-driven is embedded in the budget organization to promote the formation of organizational consensus;Integrate data-driven into budget management to promote the formation of organizational norms;Build a big data budget management platform,effectively integrate various functional modules,solidify organizational behavior,finally realize the change of organizational practices,change the budget management mode of "management depends on people and people rely on experience" of power enterprises for a long time,truly integrate technology and management,and form a new digital driven enterprise budget management mode.This paper anticipates the optimization effect of budget management of s thermal power company,and puts forward corresponding guarantee measures to ensure the realization of the expected effect.Combined with the theory of organizational practice change,this paper creatively puts forward the digital driven enterprise budget management model,enriches the research on total budget management in the context of big data,and makes some progress in the cutting-edge courses in the cross fields of big data,total budget management theory and organizational change research.It is hoped that the research of this paper can effectively improve the total budget management level of s thermal power company,and provide management enlightenment for the Budget Management Optimization Practice of power enterprises in the era of digital economy.