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Research On Activity-based Cost Management Of Power Grid Enterprises

Posted on:2015-12-31Degree:MasterType:Thesis
Country:ChinaCandidate:X M LiFull Text:PDF
GTID:2309330461975020Subject:Electrical engineering
Abstract/Summary:PDF Full Text Request
Along with market competition unceasing enlargement, information technology unceasing development and electric power organizational reforming deepen, the power grid enterprise’s management pressure increases day by day and management superiority is weaken gradually. In order to implement the national energy-saving dispatching and electricity price policy, the space of optimizing the cost of power grid enterprises purchasing electricity is getting smaller and smaller, and the investment in power grid enterprise construction is increasing, the power grid enterprise’s depreciation expense is growing, but the depreciation expense and the cost of purchasing electricity has relatively large proportion of the total cost, so the power grid enterprise should broader the scope of cost control. Therefore, the power grid enterprise has greater profit margins only by using of advanced management mode, changing the business management concept, implementing sophisticated cost management and completing operating cost control in order to improve business performance.Firstly, combined with the current power enterprise operating cost management of the actual situation, to build a power grid enterprises operating cost management of the overall framework, namely the implementation of an integrated information system as the platform, differentiated, before and after the whole process of convergence, differentiated operating cost management, and puts forward the implementation of the appropriate operating cost management program recommendations.Secondly, combined with industry fair value, establishes grid overhaul of assigned project standard operating costs, introduce the grid-based operations outsourcing enterprises to implement the project budget management, outsourcing project cost accounting, and project execution and cost-sharing between the standard operating and imputation, and the power grid enterprises operating cost management outsourcing solutions can be implemented to provide recommendations.Again, the proposed independent projects operating cost management objectives, develop standard operating catalog, establish standard operating costs of library information model, independent projects for power grid enterprises operating cost management program that can be implemented to provide recommendations.Finally, the actual cost and standard operating cost differences were analyzed, build a job-based cost analysis model. Introduce standard operating cost variance analysis of the basic principles, as well as standard operating costs of power grid enterprises deviation analysis of the main dimensions and the division of responsibilities, and operating costs in the asset life-cycle cost analysis of the application.
Keywords/Search Tags:Power grid enterprises, Activity-based cost management (ABCM), Cost Control, Outsourcing project, Self-management project, Cost Analysis
PDF Full Text Request
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