Study On Cost Control Of Power Grid Enterprises Under New Electricity Reform

Since the country launched a new round of power system reform in 2015,it has entered the second electricity price supervision cycle,various power reform measures have been deepened,and a unified,open,competitive and orderly power market price formation mechanism has been gradually established.The external environment of power grid enterprises has undergone profound changes,the profit model has fundamentally changed,and the profit model is no longer won by earning the purchase and sales price difference,The permitted income is regulated by the government and is verified in the way of "permitted cost + reasonable income".On the one hand,as a basic industry related to the national economy and the people’s livelihood,power grid enterprises need to resolutely implement the relevant national requirements on reducing energy consumption costs.On the other hand,their enterprise attributes also require sustainable development.How to achieve a balance between the two,as an important part of electricity price,the allowable cost plays a vital role.Using the methods of policy research and case analysis,this paper makes an in-depth analysis on the impact of the new power reform on the cost management of power grid enterprises,and compares and expounds the current situation and problems of cost management of power grid enterprises,including backward cost control system and mechanism,lack of awareness of asset life cycle cost management,unscientific cost budgeting,single cost accounting object and so on.Combined with the management theories of strategic cost,standard cost,activity-based cost and industry finance integration,taking s provincial power grid enterprise as an example,this paper expounds its specific practice of improving cost management,including perfecting cost control system and mechanism,optimizing investment and asset management strategy,deepening standard Activity-Based Cost System Implement cost accounting management,transform and optimize business processes,and open up the whole link of industry and finance.Finally,it looks forward to the existing deficiencies of current cost management,including continuously promoting the optimization of power grid investment strategy,practically implementing the concept of landing asset life cycle management,and exploring the application of cost lean management results.The research and case analysis results of this paper are an in-depth analysis of the urgency and necessity for power grid enterprises to improve cost control,put forward the cost control logic framework for power grid enterprises to adapt to the new power reform,and apply it to s provincial power grid enterprises,which has certain reference value and significance for peers or similar enterprises to develop cost management.