摘要
施工建设财务预算在电网公司管理活动中占据重要地位,其中工程成本在电力企业成本费用中占据较大比例。因此,通过全面预算进行工程成本控制不仅是企业管理的重要目标,也是企业进行目标管理的有效手段。以当前企业在预算管理中存在的突出问题为切入点,研究了产生企业工程施工成本与预算差异问题的原因,进而提出相关对策建议。
Financial budget of construction plays an important role in the management of grid company, in which the engineering cost occupies major proportion in cost charge of power enterprise. Thus, Taking all-round budget for engineering cost control was not only the important target of enterprise management, but al.so the effective method for target management. This paper takes the prominent issue in budget management as breakthrough point to study the reason for the difference be- tween engineering construction cost and budget, and puts forward relevant countermeasures.
作者
许献国
XU Xian-guo(State Grid Ganxi Power Supply Company, Xinyu Jiangxi 33802)
出处
《价格月刊》
北大核心
2017年第8期88-90,共3页
关键词
电力企业
预算管理
工程成本控制
power enterprise budget management engineering cost control