Study On Cost Refined Management Of Thermal Power Generation Enterprise

With the promotion of market-oriented reform of electric industry,competition mechanism has introduced into power generation segment."Generating and grid separated,price bidding." Under the competitive market circumstance,Power Generation Enterprises should take advantage of more sophisticated cost management in order to broaden their profitability space.This paper selects Thermal Power Generation Enterprise as research object,specialize the ideas and elements of cost refined management,thus the theory system of cost refined management has been perfected.Based on the analysis of the cost structure of Thermal Power Generation Enterprise,we design cost refined management schemes for the main five cost items separately:fuel cost,deprecation expense,repair expense,human resources cost and other expense from the view of strategic level,activity layer and management and control layer.Finally,we take HL Thermal Power Generation Plant of Datang Power Group as empirical example to investigate the implement and efficiency of the cost refined management system,so as to a systematically and complete cost refined management for Thermal Power Generation Enterprise is built..