Research On Application Of Activity-based Standard Cost Control System Of J Power Supply Enterprise

As a state-owned enterprise that guarantees national energy security and participates in global market competition,State Grid Corporation of China shoulders the social responsibility of revitalizing rural construction in addition to coping with the growing demand for power supply in society.With the implementation of the reform plan of state-owned enterprises and the introduction of the incremental power distribution business reform policy,the government has macro-regulated the price of electricity charges and asked to reduce the charges of power grid links.This favorable policy has greatly reduced the electricity cost expenditure of various power industries,which has a significant impact on the automated manufacturing industry with much equipment.However,this measure has also brought tremendous impact to power enterprises,coal power groups have experienced industry crises,many project construction activities have been stranded,and some power supply enterprises have suffered serious losses in the industry.The main income of electric power enterprises comes from electricity sales,and the price of electricity is strictly controlled.Expanding electricity trading can not make the electric power enterprises turn losses into profits,so reducing the cost of electricity sales is the only way out for enterprisesChina's power enterprises have introduced the standard cost method by drawing lessons from the management experience of European and American electric power enterprises.The cost expenditure has decreased,but there are still problems in cost control.Standard cost method only solves the last link of cost control,and the cost distribution mode based on variety method makes the information of cost feedback distorted,which is not conducive to the sustainable development of power enterprises.Cost allocation based on activity-based analysis can be traced back to the source of cost occurrence,combing the operation process,redefining the cost allocation mode,improving the accuracy of enterprise cost accounting,so that cost control covers the whole process of enterprise production.Based on the original standard cost control system of municipal power supply company and the actual cost control situation of municipal power supply company,this paper takes J power supply company as a case study,adds the analysis of operation motivation,and puts forward a new cost control system.This paper discusses the following aspects:firstly,it briefly summarizes the domestic and foreign research on activity-based standard cost and cost control methods of power enterprises,puts forward new research ideas and explains the innovative points of this study;secondly,it introduces the concepts of cost control,standard cost,activity-based cost,principal-agent,cost-benefit and strategic cost;thirdly,this paper analyzes the situation of J power supply company,the current situation of cost control and the existing problems,and shows the necessity and feasibility of the integration of operation and standard cost method by J power supply company;Fourthly,the formulation ideas of activity-based standard cost system are sorted out and the specific application of J power supply company's control system is analyzed from three aspects including the formulation process,specific formulation content and differentiation analysis.Fifthly,in order to ensure the implementation effect of the system,the corresponding security measures and performance evaluation system are put forward;Sixth,draw the research conclusions from the above research content,and point out the research shortcomings and prospects.The innovation of this paper lies in the integration of standard cost and activity-based cost and puts forward a cost control system suitable for municipal power supply companies.Using the method of motivation analysis to sort out the operation links of electric power production,to put forward a new cost allocation mode from the perspective of operation,and the cost differentiation analysis provides a correct direction for enterprises to carry out cost control activities.The purpose of this paper is to improve the cost control status of municipal power supply companies and enhance the value of enterprises.