本文關鍵詞：H縣供電公司財務精益管理研究　出處：《華北電力大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 供電企業(yè) 精益管理 財務管理 績效評價

【摘要】：隨著我國電力體制改革的不斷推進,提高供電企業(yè)經營效益,減少供電企業(yè)不必要的浪費,成為供電企業(yè)的共識。供電企業(yè)財務精益管理是精益思想在供電企業(yè)財務管理的具體化,它是消除財務管理中的浪費行為,優(yōu)化財務管理流程,降低財務管理的成本的有效手段。通過以財務精益管理為抓手,充分挖掘企業(yè)存在的各種浪費,尋找企業(yè)各流程中可能存在的問題,培養(yǎng)具有精益思想的企業(yè)員工,將促進整個企業(yè)管理水平和員工素質的提升,這對于提高供電企業(yè)擴大企業(yè)競爭優(yōu)勢,進一步降低企業(yè)成本,爭創(chuàng)一流,實現(xiàn)經營效益和社會效益的雙贏局面,具有重要意義。 本文首先從精益管理的理論出發(fā),總結歸納了精益管理的內涵、思想及核心原則；其次,結合電力企業(yè)的特點,總結梳理了財務精益管理的六大特征：以流程優(yōu)化為關鍵,以成本精益管理為核心,以制度管理為前提,以財務分析為前提,以信息化為必要條件；再次,以H縣供電公司為研究對象,對該供電企業(yè)財務管理存在的問題進行了詳細診斷,發(fā)現(xiàn)該企業(yè)在財務管理工作中存在預算決策職能弱化,資金管理不夠集中,現(xiàn)金流缺乏計劃性,資金使用成本高,資產產權歸屬較亂,資產流失嚴重等問題。根據(jù)存在的這些主要問題,按照預算管理、資金管理、資產管理、稅收管理、收益與分配管理、財務分析與評價管理六個板塊給出了H縣供電公司財務精益管理實施的具體方案。最后,提出了供電企業(yè)財務精益管理績效評價體系,并引入BSC模型構建了供電企業(yè)財務精益管理績效評價體系,應用模糊綜合評價方法設計了供電企業(yè)財務精益管理績效評價模型,并對H縣財務精益管理績效進行了實證研究。
[Abstract]:With the development of electric power system reform in China continues to advance, improve the operating efficiency of power supply enterprises, reduce unnecessary waste of power supply enterprises, power supply enterprises become the consensus of the power supply enterprise. Financial management is the lean lean thinking in specific financial management of power supply enterprise, it is to eliminate the waste in financial management, financial management process optimization, effective means to reduce the cost of financial management. Through financial lean management as the starting point, fully tap the waste of corporate existence, find the problem existing in different processes, training employees with lean production, will promote the whole enterprise management level and improve the quality of employees, to improve the power supply enterprise to expand competitive advantage, further reduce the cost of enterprise, striving for excellence, to achieve business benefits and social benefits of a win-win situation, which is of great significance.
This paper from the lean management theory, summarizes the connotation of lean management, the core idea and principle; secondly, combining the characteristics of electric power enterprises, summarizes the six characteristics of financial management: lean to process optimization is the key to lean cost management as the core, the system management is the premise to financial analysis the premise, with information as necessary; thirdly, taking H county power supply company as the research object, the power supply enterprise financial management problems in detail diagnosis, found that the enterprise budget decision-making functions in the financial management of funds centralized management is not weakened, lack of planning, cash flow, capital cost is high, belong to the property is chaotic, the loss of assets seriously. According to these problems, according to the budget management, fund management, asset management, tax management, financial management and income distribution. Business management analysis and evaluation of six plates are proposed to implement the financial management of H lean county power supply company. Finally, puts forward the financial performance evaluation of lean management system of power supply enterprises, and introduces the BSC model to construct the financial performance evaluation of lean management system of power supply enterprises, using fuzzy comprehensive evaluation method to design the financial performance evaluation of lean management in power supply enterprises the model, and the H County Financial lean management performance by empirical research.

【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.61

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本文編號：1412194