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近年来,供电企业在预算管理中普遍存在成本费用入账不均衡、年底突击进账、工程预算执行进度慢问题。凤阳供电公司也不例外,2010年11-12月入账的成本占年度总额的51%。为解决这一问题,公司自2011年起实施了月度预算指标管控,有效解决了上述问题。在此,就供电企业实施的月度预算管措施与大家交流,希望有所帮助和借鉴。一、供电企业预算管理现状目前,供电企业在预算管理中普遍存在预算编制不准、执行不严、调整随意、预算分析不及时及考核不到位的现象,具体表现在以下几个方面:1、预算项目不细化,预算金额确定依据不充分。在检修运维项目预算中,业务部门经常以
In recent years, the power supply enterprises in the budget management ubiquitous cost and cost accounting imbalance, surprise assault at the end of the project budget implementation progress slow problem. Fengyang Power Company is no exception, from November to December 2010 accounted for 51% of the annual total cost. In order to solve this problem, the company implemented the monthly budget index control since 2011, effectively solving the above problems. Here, on the monthly implementation of the power supply company budget management measures to communicate with you, I hope to help and learn from. I. Present Situation of Budget Management in Power Supply Enterprises At present, there are common problems in the budget management of power supply enterprises, such as inaccurate budget preparation, lax implementation, arbitrarily adjustment, not timely budget analysis and failure assessment, which are manifested in the following aspects: The budget items are not detailed, and the budgetary basis is not sufficiently determined. In maintenance O & M project budget, the business unit often