摘要
全面预算管理是实现企业资源优化配置,提高企业经济效益的先进而科学的管理方法。一些省农电企业目前尚未有效开展预算管理工作,管理水平落后,需要建立全面预算管理体系提高企业经营效率。本文通过全面预算管理理论研究,结合省农电企业的实际,提出了省农电企业应选择以电量销售为起点,以目标利润为导向,以成本管理为重点,兼顾现金流量的预算管理模式。
Comprehensive budget management to achieve optimal allocation of resources in enterprises,improving economic efficiency and the advanced scientific management methods.Some rural enterprises haven＇t established effective budget management system,management level behind the need for the establishment of a comprehensive budget management system to improve business efficiency.Through a comprehensive theory of budget management,combined with the actual rural power,we must select a starting point for the sale of electricity to the profit goal-oriented and focus on cost management,cash flow balance the budget management.
出处
《华北电力大学学报（社会科学版）》
2010年第3期1-4,共4页
Journal of North China Electric Power University(Social Sciences)
关键词
农电企业
预算管理
模式选择
rural power enterprises
budget management
model selection
