The Study On Responsibility Cost Management Of S Coal-fired Power Plant

Under the background of state-owned enterprises reform,“separation of plant and network,bidding for on-line” will become the trend of the development of power industry.The production modality of power enterprises also will change,and” plan quota” will be replace by “competition in electricity”.So,Electricity price becomes the only factor in electricity generating capacity.As we all know,electricity price depend on power generating cost.Only by implementing cost management with reducing power generating cost as the aim and emphasizing cost control,can secure a place in the highly competitive power market.At present,scientific cost management methods are favored by Chinese modern enterprises for cost control,and responsibility cost management is also widely employed by construction enterprises and project enterprises.Unlike those management methods with product cost as the cost accounting object,responsibility cost management theory is a management method with responsibility center as its cost accounting object,which is a kind of cost control theory of comprehensive application of pre-control and after-the-fact feedback,both allocated equal consideration.This thesis will take a coal-fired thermal power plant,S,as research object.Based on the cost management status quo of S plant in recent years,this thesis points out the problem,find out the reason and stated the necessity of applying responsibility cost management.In order for the effective application of responsibility cost management in power enterprises,and on the basis of the practical situation of S plant,this thesis will construct a complete set of responsibility cost management system to explore the problem of how to optimize cost management of coal-fired power plants.The project will take cost effectiveness as principle and enterprise departments as object to conduct responsibility center and responsibility cost classification,lay out responsibility cost budgeting method on the basis of the previous budget mechanism,design a set of accounting mechanism suitable for responsibility cost control,and match it with an appropriate evaluation system.Finally,solutions will be proposed for problems arising from the process of project.In the last part of the thesis,the project will be applied on S plant to analyse the cost control and stated the expected results.It is expected that by studing cost control theory to practical research,a feasible responsibility project for coal-fired power plants could be designed,which will provide reference value for enterprises of the same kind to realize effective cost control.