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全面预算管理是依据企业经营战略和发展目标的要求,采用价值形式对企业生产、销售、分配等经营活动进行预测决策和目标控制的管理方式。本文从全面预算管理的内涵和动因入手,结合电力企业特征,分析了电力企业实施全面预算管理的原则与思路、实施全面预算管理如何寻找到适合的切入点,得出了电力企业开展全面预算管理的一些体会:实施全面预算管理能帮助电力企业更有效地提升管理水平和经济效益。
Total budget management is based on the business strategy and development goals, the value of the form of enterprise production, sales, distribution and other business activities, forecasting and decision-making and goal control management. Starting with the connotation and motivation of the comprehensive budget management, this paper analyzes the principles and thoughts of the electric power enterprises in implementing the overall budget management, and how to find a suitable starting point for the implementation of the comprehensive budget management. It concludes that the electric power enterprises should conduct comprehensive budget management Some of the experience: the implementation of a comprehensive budget management can help power companies to more effectively improve the management level and economic benefits.