Research On Cost Management Of A Power Enterprise From The Perspective Of Fine

The state’s reform of the power industry makes the monopoly of power enterprises in the past no longer exist,the traditional extensive cost management model can not meet the needs of enterprises to pursue high efficiency,power enterprise cost management from extensive to intensive into the only way.In such a large environment,how intensive management of cost costs requires a scientific and rational approach,combined with fine management thinking,so that the power companies can reduce costs and improve efficiency in the changing environment to maintain their own Become competitive.Based on the study of fine management at home and abroad,this paper,based on the present situation of cost management of A electric power enterprises,makes a detailed management of the cost cost of power enterprises from the point of view of refinement,so that enterprise cost management can be standardized,systematic and fine.Mainly from the cost management budget,accounting,control and assessment of four aspects of research,combined with specific cost data to find A power companies in the cost of the current management of some of the deficiencies: the traditional incremental budget lack of various departments The cost of the transmission and distribution costs are not separately accounted for,the cost of each part of the situation is not clear enough;the traditional cost control management costs as a priority,ignoring the cost of the purchase of electricity management;cost assessment mechanism is relatively simple,In general,A power enterprise cost management overall fine degree is not high.In view of these problems and shortcomings,put forward the relevant fine management measures: first for the A power enterprise cost budget,change the previous incremental budgeting method based on the budget preparation,the introduction of zero-based budget and operating basic budget method,the enterprise budget from The establishment of the organization to improve the preparation method;Secondly,in the cost accounting,the traditional cost accounting is optimized,the management fee is separately accounted for,and the cost of transmission and distribution is accounted for separately.The cost of each part is more clear and the common cost is also paid in the transmission and distribution Distribution;for the cost of cost control,mainly for the budget control and key cost items-power purchase cost control,the use of line loss monitoring modelof the purchase cost of the line loss rate of factors affecting the key control;Finally,in the cost of the assessment,a more standardized,process-oriented evaluation,so that the cost of cost assessment to play a greater role in encouraging the enthusiasm of employees,so that enterprises are fully involved in the cost of management.Through a series of fine management measures,hope to make A power enterprise cost management more standardized,refined,for enterprises to bring more benefits to ensure its position in the electricity market.