Research On Cost Internal Control Optimization Of A Power Generation Company Based On Sustainable Development

Since the introduction of the supply-side strategy in 2015 and the successively issued "Several Opinions on Further Deepening the Reform of the Power System" and the six supporting documents for the reform of the power system,the entire power industry has been in dire straits.A power generation company is in a period of major change.A power generation company is mainly based on thermal power generation,in order to adapt to change in national economic policies,unstable coal market,complex internal environment and various changes.The new risk,A power generation company needs to continuously improve the internal control system to adapt to the development of the enterprise and promote the healthy and sustainable development of the enterprise.In the current economic situation,if power companies want to achieve sustainable development,they should strive to achieve open source and reduce costs,reduce costs and increase efficiency.Because the power industry as a whole is in a downturn,many unfavorable factors make it difficult for enterprises to realize benefits through the "open source" approach,so effective "throttle" is imperative.The cost reduction we are pursuing is not to abandon the long-term interests,but to improve the internal cost control of the company based on the company’s sustainable development,to ensure that the company can better adapt to the development trend and conform to the industry background in terms of cost control.This article will use the literature research method,investigation research method,case analysis method,quantitative analysis method,based on the actual situation of cost internal control of A power generation company,based on sustainable development and internal control as the theoretical basis.No.15-Comprehensive Budget,"Specific Specifications for Enterprise Internal Controls-Costs" as a reference.The internal cost control status of A Power Generation Company learned during the internship was divided from job division and authorization approval,cost budgeting,cost execution,cost.Comprehensive analysis of the five aspects of accounting and cost analysis and assessment,in-depth analysis of its existing problems and reasons,and put forward specific and targeted improvement suggestions for it to better promote the sustainable development level of the enterprise.At the same time,it also provides some useful theoretical supplements for the research on the cost control of China’s power companies,with a view to providing reference for the internal cost control of similar enterprises.