试谈供电公司生产作业零基预算

Discussions on Zero-Based Budgeting for Operations of a Power Supply Company

由于企业内外部环境的重大变化,供电公司提升业绩的压力逐年增大,加强预算管理、创新预算管理方法是企业管理的重大举措。在供电企业推行生产作业零基预算,就是运用生产作业成本与零基预算管理相结合的成本管理方式,实现目标管理和过程管理相结合,引导企业向节约资源、科学管理、业绩评价准确的管理方式转变,促进企业健康发展。

In face of major changes in the internal and external operation environments for emerpnses, the pressures on the power supply company to improve its performance are increasing every year. Under these circumstances, enhancing the budget management, especially through innovation of the budget management method, carries great importance. The zero-based budgeting promoted among power supply companies is a cost management method integrating the production activity-based cost and zero-based budget management, designed to integrate the objective management with the process management. It serves to guide development of the company towards resources-saving, scientific management and accurate performance assessment.