摘要
介绍了我国超高压企业预算管理的现状 ,指明超高压企业和一般工业企业预算管理的差别 ,提出采用定量分析和定性分析结合的办法 ,建议从责任中心的权利和义务、建立和健全生产定额、维护定额、确定本企业的目标总成本、科学地制定各责任单位费用预算、建立费用预算管理组织等 5个方面 ,改善超高压企业的费用预算机制。
The present situation of budget control of extra high voltage enterprises and the differences between extra high voltage enterprises is introduced, and other general ones are indicated. A method combining quantitative and qualitative analysis is pointed out. Defining the duty center' rights and obligations, establishing production quota and maintenance quota, determining the total capital target, scientifically setting the expense budget of every responsibility unit and establishing expense budget control organization are suggested to improve the expense budget system of extra-high voltage enterprises.
出处
《现代电力》
2002年第2期90-94,共5页
Modern Electric Power
基金
国家电力公司南方公司资助项目