The Research On Standard Cost Management In Power Grid Enterprise

Standard cost management is the complete system that combines costing and cost controlling, it divides into three parts——establishing standard cost, costing and analyzing cost variance and dealing with cost variance. Comparing to traditional economy analysis technology, standard cost management focus on analyzing cost variance and it is better for controlling cost.After the reformation of electric power system, power grid enterprise come to be economy entity who burden the gain and loss itself, thus power grid enterprise give cost management full attention. In the past few years, this subject have been made active progress, but it also has some problems. The representative problem is that the intensive development and fine management is not enough and they can not control cost deeply. This results in the high cost and can not be cut off. And in power grid enterprise, capital and technology are very dense. It's main equipments have the characteristic of large initial investment, high running cost and long-term service. So in power grid enterprise, standard cost management will be widely used. If standard cost management is used in power grid enterprise, it will control cost effectively and add the value of the power grid enterprise.This paper is divided into five chapters and discusses the relative problems about the standard cost management in power grid enterprise. The first chapter analyzes the background of this research, develops the research status quo of the overall budget management, standard cost management and target cost management theory and summarizes the research thought, research methods and the innovation; the second chapter elucidates the basic theory including the overall budget management, standard cost management and target cost management; the third chapter analyzes the present situation of cost management in power grid enterprise; the forth chapter constructs the system of the standard cost management in state grid corporation of China; the fifth chapter analyzes the process of implementing standard cost management and provides some suggestions for implementing standard cost management in power grid enterprise.