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电力企业的成本管理主要体现在具体工程项目的项目部成本管理的层面,其中工程项目全面预算管理是成本管理好坏的一个重要环节。具体而言就是不断改善工程项目经营管理,推行工程项目目标成本管理、工程项目目标利润管理,到工程项目全面预算管理。为使这一预算管理模式有效实施,采取了细化预算、硬化预算等办法。本文着重探讨细化预算管理的做法。
The cost management of electric power enterprises is mainly reflected in the cost management of the project department of a specific project. The comprehensive budget management of an engineering project is an important part of cost management. Specifically, it is to continuously improve the operation and management of construction projects, implement the cost management of construction projects, profit management of construction projects, and comprehensive budget management of construction projects. In order to effectively implement this mode of budget management, we have adopted various measures to refine the budget and to harden the budget. This article focuses on the practice of refining budget management.