摘要
全面预算管理方法起源于美国，在 20 世纪 90 年代传入中国，并逐渐被学者和政
府所关注，后来在国企中得到尝试应用。发电力企业作为国企的代表，但是当时却并
不重视成本管理。随着厂网分家等一系列电力改革的推进，发电企业打破了大锅饭和
铁饭碗，并由计划经济逐渐过度到市场经济，成本管理在发电企业中得到重视，全面
预算也开始在发电企业得到推进

本文从全面预算理论出发，分析了全面预算的特征，以及结构框架、实施步骤，
通过借鉴全面预算管理国内外的相关研究成果，对全面预算管理的相关理论进行详细
的阐述。通过对我国发电企业全面预算管理现状进行分析，得出全面预算管理方式在
我国企业执行中还存在许多问题，应用还不完善，因此针对我国国情有进一步研究的
必要性。然后结合案例分析，通过对 A 燃煤电厂实行全面预算管理前成本管理的分析，
找出问题所在，通过剖析出现这些问题的深层次原因，提出改进意见及完善措施。最
后以一个完整的预算编制、分解实施、控制与考评的实际应用来展示全面预算实施过
程，并通过实施前后数据比对分析，证明全面预算是一种先进的成本管理工具

通过理论与实践相结合的研究，可以得出全面预算管理便于控制，利于监督，它
能有效监督成本发生的过程，及时发现成本管理中存在的问题，并通过控制系统进行
偏差纠正。它应用范围广，适用性强，能灵活的与其它管理系统相结合，达到不同的
管理目的，如与价值链理论结合能达到战略管理的效果。通过研究还证明成本管理的
意义不仅是压缩成本，更重要的意义在于优化资源配置

关键词：燃煤发电行业；全面预算；成本管理基于全面预算的 A 燃煤电厂企业成本管理优化研究
I
ABSTRACT
Comprehensive budget management was first used in the United States. It was
introduces into China in the 1990’s then was gradually watched by scholars and
governments, and used in the state-owned enterprises. Coal-fired power industry did not
pay much attention to cost management at the time. With the development of a series of
electric power reforms such as the power plant is separated from the grid and the economic
structure changed from the planned economy transition to a market economy gradually,
Cost management is valued in power stations, and the comprehensive budget is also being
promoted in power stations.
This paper starts from the comprehensive budget theory, and then analyzed the
characteristics of the comprehensive budget, the structure framework and the
implementation steps. With the help of the research results on comprehensive budget
management before, we can search more. Through the analysis of the current situation of
comprehensive budget management of power generation enterprises in China, it is
concluded that there are many problems in the implementation of the comprehensive
budget management; the application is still not perfect, therefore, there is a need for further
study. Through the analysis of the pre-budget management of a coal-fired power station,
we can find out the problems and the deep reason, and then put forward improvement
suggestions and measures to improve. Finally, a flow of complete budget, decomposition,
control and evaluation of practical is took out to demonstrate comprehensive budget
implementation process, and through the data before and after the comparative analysis,
proves that the comprehensive budget is an advanced cost management tools.
Through the study of theory and practice, we can find that comprehensive budget
management can be obtained for easy control and supervision. It can effectively supervise
the process of the cost; timely find the problems existing in the cost managements; correct
the deviation by the control system. It has wide application scope, strong applicability, and
can be combined with other management systems flexibly to achieve different management
purposes, such as the effectiveness of strategic management can be achieved by combining
theory with value chain theory. The research also proves that the meaning of cost
management is not only the cost of compression, but also the optimization of resource
allocation.
KEYWORDS: Coal-fired Power Industry；Comprehensive Budget；Cost management基于全面预算的 A 燃煤电厂企业成本管理优化研究目 录
第一章 绪论....1
第一节 研究背景与研究意义....1
一、研究背景.....1
二、研究意义.....1
第一节 相关文献综述......3
一、国外相关文献.........3
二、国内相关文献.........3
三、归纳总结.....4
第二节 研究思路、内容及方法..4
一、研究思路及内容.....4
二、研究方法.....6
第三节 创新之处..6
第二章 相关的理论概述........7
第一节 成本管理概念及其目标..7
一、成本管理概念.........7
二、成本管理目标.........7
第二节 成本管理过程......7
一、预算制作.....8
二、预算分解.....8
三、过程管控.....8
四、成本核算.....8
五、绩效评估与考核.....8
第三节 成本管理的主要方法......9
一、作业成本管理法.....9
二、成本企划管理法.....9
三、价值链成本管理法.9
四、全面预算成本管理法.......10目录第四节 全面预算成本管理理论概述.... 11
一、国外研究发展情况...........11
二、国内研究情况.......11
三、综述......
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