Research On Activity-based Cost Management Of Thermal Power Enterprise Based On Value Chain Analysis

Cost management is the key of survival and development in the fired power plants, however, concepts and methods of the current-fired power plants cost management need Improved. Combination of thermal characteristics of enterprises, this paper analysis and research the thermal power enterprise value chain and operating cost management, design-fired power plants operating cost management model, using activity-based costing methods focus on the cost of thermal power enterprise comprehensive management system, and optimization of the value chain starting from the proposed cost of its ongoing control measures, these measures-fired power plants operating costs of effective management and control of practical significance.