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Research On Cost Optimization Of G Power Supply Enterprise

Posted on:2017-09-23Degree:MasterType:Thesis
Country:ChinaCandidate:M Y DuFull Text:PDF
GTID:2382330596962234Subject:Accounting
Abstract/Summary:PDF Full Text Request
The power industry is the basic industry of the country,and the development of power supply enterprise is directly related to the rapid development of the national economy and stable operation.As our country gradually promotes the electric power system reform,and strengthens the guiding role of the market,how to effectively improve the power supply enterprise cost control level and improve the ability of production and management,to provide solid support for the national economy,is imminent.The key to cost control is through the status quo analysis of cost control,find out the weak link of cost control,focus on the impact of global key cost control,so as to effectively reduce the overall cost of the enterprise.If the power supply enterprises can find a way of cost control suitable for its own characteristics,and strengthen cost management level,it will greatly enhance its core competitiveness and ability of making profit.Cost control management is anew and gradually popular idea of cost management in recent years,and its central idea is through the continuous optimization,systematization and intelligenceof the cost management rules,to let each department within the organization coordinate and cooperateseamlessly and continue to optimize the management efficiency and effect.In this paper,based on conscientious study of domestic and international cost control management research,combined with G power supply enterprises operating characteristics and the present situation of the cost control,I make research and analysis on the cost control problem.In the analysis of research,I found that within the total cost of G power supply enterprises,the cost of electricity purchase,labor costs and depreciation costs are not controllable costs,while material costs,repair costs and other costs are controllable costs.Through the analysis of the present situation of G power supply enterprises cost control,I found that the causes of thecost control problem are the lack of scientific and rational standard cost system,the imperfectness of comprehensive budget management system,the low level of cost management information system,and the weakconsciousness of cost management.Finally,focus on the controllable material costs,repair costs and other costs,I apply standard cost system and comprehensive budget management for the G power supply enterprise to design cost control program,and evaluatethe implementation results of the program.The research results of this paper will provide useful theoretical ideas for the cost control and management of power supply enterprises,and it also has a certain reference value in practice.
Keywords/Search Tags:power supply enterprise, cost control, standard cost system, comprehensive budget management
PDF Full Text Request
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