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成本预算管理是会计管理工作中的重要内容,在电力企业财政管理中发挥着重要性作用,做好成本预算管理能够提高电力企业资金的利用率,是控制电力企业财务计划管理的必要手段,但其作用性是在做好成本预算管理的前提下实现的,目前我国电力企业成本预算管理中还存在一定问题亟待解决,本文就当前电力企业成本预算管理中的存在的问题与应对措施两方面内容展开了论述。
Cost budget management is an important part of accounting management. It plays an important role in the financial management of electric power enterprises. To do a good job of cost budget management can improve the utilization rate of funds in electric power enterprises. It is a necessary measure to control the financial planning management in electric power enterprises. Its function is to achieve cost budget management under the premise of the current cost management of China’s power budget management there are still some problems to be solved urgently, this paper on the current cost management of power companies in the existing problems and countermeasures in two aspects Expounded the discussion.