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在通货膨胀压力下,随着电力企业集团经营环境和地质生产条件的不断变化,成本投入与产量要求的矛盾日益突出,使得企业生产经营管理的压力不断增大。尽管各电力企业集团近年来积极探索目标成本管理等方法的应用,初步遏制了成本不断上升的势头,但新形势对电力企业集团的生产经营管理提出了更高的要求。本文着眼于现代企业的发展要求,通过对某某电力企业集团的案例分析,构建了电力企业集团成本预算管理体系。
Under the pressure of inflation, with the ever-changing operating environment and geological production conditions of power enterprise groups, the contradiction between cost input and output requirements has become increasingly prominent, making the pressure on the production and operation management of an enterprise growing. Although various electric power enterprise groups have actively explored the application of methods such as target cost management in recent years and initially curbed the trend of rising costs, the new situation has put higher demands on the production and operation management of electric power enterprise groups. This paper focuses on the requirements of the development of modern enterprises. By analyzing the case of certain power enterprise groups, this paper constructs a cost budget management system for power enterprise groups.