Research On Cost Control Of DJ Power Plant Extension Project Based On Target Cost Management

How to effectively manage the cost of production has been an important topic in practice and academia.In November 2015,at the 11 th meeting of the central leading group on finance and economics,President Xi Jinping took the lead in proposing the "supply-side structural reform".Since then,the central leadership has continuously stressed the importance of "supply-side structural reform" in enhancing the sustainable and stable development of China's economic.The realization of the goal of supply-side structural reform not only requires the state to regulate and control from the macro perspective,but also requires enterprises to actively adjust the supply quality,resource integration,industrial upgrading and other aspects according to their own conditions from the micro perspective.On the other hand,the opening degree of the electric power construction market is constantly rising,which means that the electric power construction enterprises that have lost the monopoly advantage of power grid enterprises will face unprecedented fierce market competition.On the basis of summarizing the cost control methods,objectives and other theories,combined with the characteristics of hydropower enterprises and the influence of the characteristics of hydropower enterprises on the operation cost control,through the method of case study,the project cost control status of DJ power plant was analyzed.Through research analysis found that DJ power plant introduction of earned value method of target cost management system,and can be combined with the construction schedule and cost control,cost in the cost management work to be able to grasp the cost dynamic information,to find problems in a timely manner to deal with and processing,provide a reference for the next phase of construction,and reasonable adjustment scheme of the construction,achieve the whole process of construction project cost management and supervision.In addition,correctly grang the relationship between safety and cost control is also conducive to effective cost control.The main contribution of this paper is to combine the characteristics of hydropower enterprises,analyzes the management status of DJ power plant,analyses the existing in the process of cost control problems and the insufficiency,and puts forward improvement measures on the basis of this and improve the cost control of the corresponding evaluation indexes and on how to control the cost at the same time,also puts forward the specific measures,the cost control of hydropower enterprises has a certain reference and guidance.