Cost Control Of Z Power Plant Based On Value Chain Theory

With the development of power system reform in China,the competition between power plants is becoming increasingly fierce,and the survival and development of thermal power enterprises is becoming more and more serious.In order to gain competitive advantage,comprehensive,scientific and reasonable cost control is very important,and most thermal power generation enterprises are still using traditional cost control concepts and methods,and improving cost control has become the key problem to be solved urgent ly in thermal power enterprises.This paper taked the cost control of Z power plant as an example,guided by the value chain theory,analyses the internal value chain,horizontal value chain and vertical value chain of the enterprise,finds out the non value-added and inefficient operation of the Z power plant,and then adopts the targeted measures to optimize and integrate these operations so as to achieve the purpose of controlling the cost of the enterprise.Through field investigation,it is found that the traditional cost budget control method is still used in Z power plant.This control method is difficult to find the key operation in a wide variety of complex power generation process.At the same time,there are many disadvantages,such as only paying attention to the cost control of the internal production process and ignoring the influence of the external economic ring,and so on.It is made up by the value chain analysis.This paper analyzes the cost control of Z power plant from internal value chain,horizontal value chain and vertical value chain.To find out the key operation of cost control of Z power plant and analyze the value of operation cost coefficient method for these operations,It is believed that the inefficient operation of Z power plant mainly focuses on coal storage,coal blending,overhaul,material procurement,human resources and equipment management.The key points of cost control for Z power plant can be concentrated on coal transportation and coal supply.After further finding the cost control point,this paper puts forward four measures to improve the cost control of coal operation chain,overhaul operation chain,material procurement operation chain and human resources operation chain.The innovation of this paper is trying to use the activity-based costing value coefficient method to evaluate and analyze each operation of Z power plant,and then find out the non increment and inefficient operation.