Research On The Construction Of Standard Cost Control System For Power Grid Operation And Maintenance Business Of State Grid XY Power Supply Company

In recent years,the efficiency of power grid enterprises has declined under the background of policy reform.In 2019 and 2020,the growth rate of State Grid’s operating income reached 3.27% and 0.33%,and the growth rate of electricity sales was 4.72% and 3.26%,respectively.Despite the increase in revenue,the operating profit margin and return on equity for two consecutive years There is a negative growth phenomenon,the operating profit margin has dropped from 3.18% in 2018 to2.88% in 2019,and then to 2.14% in 2020;the return on equity has dropped from1.5% in 2018 to 1.43% in 2019,and then to 2.14% in 2020.0.99% in 2020.The above data shows that the cost of State Grid Corporation of China is increasing rapidly,and cost control is a major breakthrough to adapt to policy changes and improve corporate efficiency.Based on the background above,power grid enterprises urgently need to change the cost control mode.The power grid maintenance operation and maintenance cost accounts for more than 90% of the controllable operation cost of the power supply company,and is the main component of the controllable operation cost of the enterprise.Therefore,this paper starts with the maintenance and operation cost of the power grid of State Grid XY Power Supply Company（referred to as XY Power Supply）,and builds a guaranteed cost control system for it.By collecting data on XY Power Supply,and analyzing the current status of its maintenance,operation and maintenance cost management based on the data,it is found that there are budget management in the form of blind listing of costs,lack of effective monitoring of cost listing,unreasonable cost allocation and collection methods,There are deficiencies in the cost assessment method.And through the research on the relevant theoretical knowledge of cost management and standard costing method and the literature review of relevant research directions at home and abroad,the reasons for the problems were found out,namely,the lack of standards for budget formulation,the lack of standards for traditional cost control,and the method of cost allocation and collection.To be optimized,there is no reasonable and feasible standard for cost assessment.Therefore,a standard cost management and control system is established,starting from the four basic business types of power transmission maintenance operation and maintenance,substation maintenance operation and maintenance,power distribution maintenance operation and maintenance,and communication maintenance operation and maintenance.PQ Electric Power was selected from a selection of standard cost data sources.Based on the standard cost data of PQ Electric Power Company combined with the company’s own cost level,according to the weights determined from qualitative to quantitative analysis,calculate the standard cost of different voltage levels respectively,conduct cost difference analysis,optimize the cost collection method,and formulate a scientific cost assessment mechanism.The standard cost shall be used as the basis for budget,supervision and assessment,and its safeguard measures shall be implemented.In this way,the maintenance and operation costs of the power grid can be controlled and controlled to avoid cost waste,improve the cost utilization efficiency and the rationality of cost allocation and collection,realize the improvement of enterprise value,and provide some reference value for cost management and control of power enterprises.