Research And Application Of Activity-based Cost Management In Y Power Grid Enterprise

As a monopoly enterprise of public welfare nature,power grid enterprises play a fundamental role in promoting China's economic construction and protecting national life.At the same time,as an enterprise,profitability is also the inherent requirement of the existence and development of power grid enterprises.In practice,however,there are still some shortcomings in the cost management of China's power grid enterprises,such as unreasonable conceptual structure,difficult cost control and backward methods.In order to improve the management level of enterprises,in recent years,the National grid companies have issued relevant normative cost management documents,detailed the evaluation requirements for the cost management of each subordinate enterprise,and strengthened the cost evaluation of each subordinate enterprise.How to improve the cost management level is becoming an urgent problem for every grid enterprise.Activity-based cost(ABC)management is a collection of activity-based management system,the production and development of activity-based cost management is a qualitative leap of enterprise cost management.The implementation of activity-based cost helps to overcome the more extensive disadvantages of traditional enterprise cost management and enables a more optimal allocation of corporate resources.At present,Y power grid enterprises in cost management,although still based on the traditional cost management,and at the same time,they are also exploring the standard cost management according to the superior requirements.The cost management work of the enterprise has made considerable progress in recent years.Compared with the modern enterprise development strategy,the cost management of Y power grid enterprises still have a gap,and the main performance is that the fine level of management is not enough,the degree of intensification is not high,and the expenditure of enterprises is high.As a more advanced cost management method,activity-based cost management can promote the cost management level of Y power grid enterprises and improve the operating efficiency of enterprises.Based on the previous research results,combined with the industry characteristics of Y power grid enterprises,this paper analyzes the current situation of its cost management,and analyzes the existing problems in its cost management and the reasons for the problems,and proposes the application of activity-based cost management to improvethe cost management of Y power grid enterprises.In recent years,the research results of Chinese scholars on cost management are quite a lot,but the research on the cost management of the municipal power grid enterprises is not much.In this aspect the theoretical system needs to be improved.The power grid as a municipal power grid has a strong homogeneity in the organization structure,cost composition and so on,the cost management discussed in this paper is of general applicability to the local power grid enterprises.