A Tentative Discussion On Budget Management Of Electric Power Enterprises

Budget management, the core of enterprise management, is often proved as an efficient management system of modern enterprises. In this thesis on the basis of study of electric power enterprises, especially the generation plants, research is carried on the realistic significance, the configuration of the budget management system and its effectiveness as well as the design and evaluation of the budget mode. Such studies are built on the reform background of electric industry of China where there will be a separation of generation plants and the transmission grids, and competition is introduced for the power entering the transmission lines. To meet the need of such reform purposes by adopting the fundamental theories and methods, field investigations were done at Jianbi Power Plant of Jiangsu Province, Douhe Power Plant of Datang Limited Liability Company. Studies indicate that there exists great realistic significance for the practice of budget management for power generation plants, especially when there is market competition. Budget management builds a link between the plant and the market so it can promote the improvement of the enterprise management and the growth of the market. Therefore, a budget management system of with the focus of profit orientation and cost control should be built for the generation plants.Shi FulianDIRECTED BY Li Tao...