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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。
The financial budget of construction and construction occupies an important position in the management activities of power grid companies, of which the engineering costs occupy a large proportion of the cost and expenses of electric power enterprises. Therefore, controlling the construction cost through the comprehensive budget is not only the important goal of the enterprise management, but also the effective means of the target management of the enterprise. Taking the prominent problems existing in the budget management as the starting point, this paper studies the causes of the differences between the enterprise construction cost and the budget, and then puts forward some countermeasures and suggestions.