a公司基于价值链的预算管控研究

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1、首都经济贸易大学硕士学位论文A公司基于价值链的预算管控研究AbstractWiththemarketcompetitionincreasing，enterprisemanagementiscontinuouslydemandedtoreachahigherlevel．Asalargestate—ownedpowercompany，theAcompanyhascompletedthedivisionoffivebusinesslinkmanagementof‘'planning，construction，operation，maintenance，marketing”fort

2、hesakeofachievingtheupgradingofthefinancialcontrolmode．However，thepressurefromthecompany’SinsideandoutsidepushedtheAcompanystrengthencostcontrolandimprovethebusinessoperationoffluemanagement．YanDawuputforwardthe“Value—chainAccounting’’whichistheintegrationoffinancialaccountingandmanagement

3、accounting．TheideahelpstheAcompanyoptimizethebudgetwork．ThispapercarriesonathoroughanalysisonthebudgetcontrolofAcompany，summarizestheoperationcharacteristics，operationsituationandthemainoperatingriskandanalyzesthevaluechainofthecompany．Inaddition,thispapercomprehensivelysummarizestheachiev

4、ementsandshortcomingsofitsbudgetworkandpointedoutthecurrentrequirementsofbudgetcontrolandthedifficultiesofbuildingoptimalbudgetmode．Fullyunderstandingthecompanystatus，thispaperstudiesthebudgetcontrolmodeofelectricpowerenterprisesabroadandputsforwardthetwo—dimensionalbudgetmodel．Thispaperch

5、osethewayofresearchtoexplorethefeasibilityofthenewbudgetcontrolmodeandconcludedthatAcompanyhasfmnfoundationtousethismode．Finally，thispaperputforwardthedetaileddesignsbasedonresultsoftheresearch，highlightthe”operation，maintenance，marketing”businesslinks。Throughthestudyofthispaper，thebudgetm

6、odeloptimizationscheme，inacertainextent，willpromotetheimprovementanddevelopmentofAcompany'sfinancialworkandprovidethereferenceforothercompanies．KeyWords-"Value-chainAccountingManagementAccountingBudgetControlIntegrationofFinanceandBusinessII首都经济贸易大学硕士学位论文A公司基于价值链的预算管控研究目录第1章绪论·············

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