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全面预算管理始于20世纪20年代的美国,美国通用电器公司、杜邦公司、通用汽车公司率先采用这一方法,并取得惊人的绩效。近年来,随着我国市场经济的发展,全面预算管理越来越受到企业的重视。随着我国供电企业改革的不断深入,供电企业需要控制成本、降低消耗,实现资金管理能控、可控、在控,因此,研究并更好地实践全面预算管理是供电企业在当前市场环境下需要完成的任务。
Total Budget Management The United States, US General Electric Company, DuPont, and General Motors, which began in the 1920s, pioneered this approach and achieved phenomenal performance. In recent years, with the development of the market economy in our country, the overall budget management has been paid more and more attention by the enterprises. With the deepening of the reform of China’s power supply enterprises, power supply enterprises need to control costs, reduce consumption and achieve fund control can be controlled, controlled, in control, therefore, to study and better practice of comprehensive budget management is the power supply enterprises in the current market environment Need to complete the task.