Research On Cost Control Of HC Electric Power Construction Enterprise

With the deepening of electric power system reform,electric power construction enterprises,as the product of a specific historical period,have left many problems,many personnel,and different business management modes.The internal system and management mode of some enterprises are difficult to adapt to the form of market economy,especially in cost management.Standardizing and strengthening cost management is a prerequisite for deepening the reform of electric power construction enterprises,and cost control is an effective method.Therefore,it is of great significance to study the existing problems of power construction enterprises from the perspective of cost control in order to strengthen the cost management of power construction enterprises and improve their market competitiveness.This paper analyzes the cost problems of HC electric power construction enterprises,and studies how to effectively control them.First of all,based on the literature review of cost control at home and abroad,this paper focuses on the strategic cost theory,,standard cost theory,activity-based cost management and other basic theories,so as to lay a th eoretical foundation for the full text of the study;secondly,closely combined with the actual operation of HC electric power construction enterprises,it comprehensively and deeply analyzes the cost control status of HC electric power construction enterprises Thirdly,in view of the outstanding problems existing in the cost control of HC electric power construction enterprises,in order to achieve the goal of creating the maximum profit with the least consumption of resources,the paper evaluates the cost control elements based on AHP method,discusses the necessity and feasibility of the construction of cost control system,analyzes the business process and demand of the system,so as to realize the cost control of HC electric power construction enterprises smoothly Finally,based on the process cost control system,the importance of cost elements in cost business is fully considered.Through case study,the cost elements of HC electric power construction enterprise are effectively analyzed,the necessity of basic cost elements is scientifically preserved,and th e functions of cost elements are im proved in the cost control system The idea of process control optimizes the main process of cost control.Based on the analysis of the cost control status of HC electric power construction enterprises,it is concluded that the construction level of cost control information system is not high,the control concept is not deeply rooted in the hearts of the people,and the control method is not perfect.It also optimizes the pre budget process,in-process capital process and post examination process of the enterprise,and proposes to strengthen the process cost control and clarify the rights and responsibilities In order to provide the basis for the long-term development of HC electric power construction enterprises,it is necessary to strengthen the human-machine cost control and other countermeasures and suggestions.