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The Research On The Impact Of Performance Evaluation On Power Grid Enterprise's Overall Budget Management

Posted on:2010-04-25Degree:MasterType:Thesis
Country:ChinaCandidate:Y JiFull Text:PDF
GTID:2189360275984311Subject:Accounting
Abstract/Summary:PDF Full Text Request
For a long time, power companies are state monopoly enterprises. they consider safe production as the first duty, effectiveness and efficiency as the second mission. so there is a serious problem in aspects of enterprise production and operation management, particularly in the areas of financial management there is still a room for further improvement. Based on my participation in the topics of financial management for China Southern Power Grid , when I went to some subsidiaries of China Southern Power Grid to do some research, I Really found there is a lot of financial management shortage in Power grid of our country. In particular, the enterprises in a number of county-level power grids, their financial management level was unexpected. Many county-level power grids did not have budget, if had it, it was not accurate, not perfect, or it did not play any role of budget.So in this paper, we combinate performance evaluation and overall budget. based Balanced Score Card we study the impact of performance evaluation on overall budget management and help companies realize the strategic planning. This article includes six parts: The first part is preface,mainly gives an account of the background, significance and development of the relevant theory. The second part is the theoretical basis for this paper, mainly introduce the two aspects of the theory of some key content. The third part mainly introduces some specificity of power grid enterprises and other related content. The forth part is the theoretical model which is the focus of the full text content, as well as the theoretical foundation for the following. the fifth part is a case which is a important part and also is the concrete application of theoretical models in forth part, the last part is a summary and vision for the future.The unique in this article are mainly embodied in two aspects: First, based on the perspective of corporate strategy, combine performance evaluation and the overall budget management, make the budget of grid enterprises more strategic and more Guiding. Second, select the performance evaluation indexes based on Balanced Score Card .I hope this article can play a role of reference on grid enterprise performance evaluation and verall budget management.
Keywords/Search Tags:Performance evaluation, The overall budget management, comprehensive evaluation, Balanced Score card
PDF Full Text Request
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