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为了适应市场化的竞争,我国很多热力企业均已开展了全面预算管理工作。然而在实际执行过程中仍然存在很多问题,以致全面预算管理在热力企业中的效用很难有效发挥。基于此,本文结合某热力公司成功应用全面预算管理的实例,论述了全面预算管理在热力企业中的具体应用,以期为热力企业实现节约成本,进一步巩固深化公司战略目标提供相关的借鉴。
In order to meet the market competition, many of our thermal enterprises have launched a comprehensive budget management. However, there are still many problems in the actual implementation process, so that the effectiveness of total budget management in the heat enterprises is difficult to effectively play. Based on this, this article discusses the application of total budget management in the heat enterprise with examples of successful application of a comprehensive budget management in order to provide relevant reference for the heat enterprise to achieve cost savings and further consolidate and deepen the company’s strategic goals.