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电力行业是我国的基础性工业,对我国经济的发展有着重要的影响。近几年来电力行业的竞争日趋激励,加强企业成本的管理,尤其是全面预算在企业中的应用极为重要。本文以火力发电企业为研究对象,先分析了火力发电企业的特点,接着阐述了火力发电企业进行全面预算管理的必要性,最后探讨了全面预算管理在火力发电企业中的具体应用。
The power industry is a basic industry in our country and has an important influence on the economic development of our country. In recent years, competition in the electric power industry has been increasingly encouraged. It is extremely important to strengthen the management of the cost of the enterprise, especially the application of the comprehensive budget in the enterprise. This paper takes the thermal power plant as the research object, first analyzes the characteristics of the thermal power plant, and then elaborates the necessity of the thermal power plant to conduct a comprehensive budget management. Finally, it discusses the concrete application of total budget management in the thermal power plant.