Research On The Logistics Cost Control Of Electric Power Enterprises

Electric power in the national economic development of the key content, but also related to the national economy and the basic industry, power operation is safe for the vital interests of the people, the national power grid has a great impact on the normal operation. The state focuses on the operation of electric power enterprises, and the key to the management of electric power enterprises, power transportation process is the key to ensure the normal operation of power, so whether the enterprise itself or the national level, all of the logistics management of electric power enterprises is extremely important. At present, China has adopted centralized management and control of power grid, in the logistics of the power grid, centralized procurement, hierarchical control, in improving the overall operational efficiency and risk of power enterprises, but also make the logistics costs of electric power enterprises to get effective control. The traditional power supply chain is a vertical power generation transmission and distribution, with the further development of power logistics management, the traditional vertical integration of supply chain to the overall horizontal logistics network, and strive to run in every supply chain link, coordination and communication. With the development of the electric power enterprise’s competition mechanism, it also intensifies the fierce competition in the supply chain of each power grid, and in the continuous push of the competition, the power enterprises innovate the logistics management technology to improve the efficiency of supply chain, and reduce the cost of electric power logistics.Therefore, this paper takes Beijing Electric Power Corporation logistics cost management as the research object, on the current situation and problems of Beijing Electric Power Corporation logistics cost management analysis, in-depth study of its cost management and cost control model based on activity based costing, and puts forward specific measures of cost management optimization. Article first expand abroad in respect of logistics costs and logistics costs of tobacco research literature review, the theoretical basis of this study; after the basic concept of logistics costs, tobacco logistics cost, composition and analysis, as well as the theory of the state logistics costs were discuss and expand on the basic system of elaborate logistics cost management; On this basis, the author deep into Beijing Electric Power Corporation distribution center, at the center of logistics operations division of the conditions, status of its logistics cost management, and pointed out that the cost of Beijing Electric Power Corporation accounting system, the problem of cost management cost management practices and systemic aspects of in-depth analysis; through analysis of the problem, the author of the basic theory of activity-based costing, activity-based costing in analyzing the feasibility of the application for Beijing Electric Power Corporation Logistics cost management model was constructed based on the basic Costing and select 2012-2014 Beijing Electric Power Corporation logistics data, specific steps starting from Costing, expand the comparison of Beijing Electric Power Corporation traditional cost management system and Costing Management System analysis found that the advantage lies Costing; Finally, from the perspective of specific optimization proposed measures Beijing Electric Power Corporation use Costing implement cost management process should take.