| In recent years,due to the influence of regional economic development and other factors,there is a large degree of regional difference in power supply.The power supply gap in north China could even exceed 8 million kilowatt-hours.The construction of substations and subsequent renovation projects are the main ways to improve the quality and quantity of power supply in the region.However,under the condition of tight capital supply,many electric power enterprises still use the cost management system under the traditional planned economy system at this stage.This is very unfavorable to cost control and management under the background of rapid economic development.S company is an electric power enterprise integrating electric energy sales,electric power engineering construction and electric power system operation and maintenance.This paper studies the cost control of 110 k V substation transformation project.The full text is divided into six parts.The first part,on the basis of elaborating the research background and significance,sorts out and summarizes relevant literatures at home and abroad.The second part mainly sorts out the basic concepts and theories such as the characteristics of power construction projects,the meaning of cost control,methods and choices,and operation cost management It provides a theoretical basis for the writing.In the third part,based on the general situation of 110 k V substation reconstruction project of S company,the procedure,basis and objective of project cost control are clarified.The fourth part,the objective activity-based costing method is introduced into project cost control,and the cost control process based on activity-based costing method was constructed.Apply activity-based costing method to collect indirect and direct costs respectively,calculate the cost drivers and activity-based cost ratios of indirect costs,allocate indirect costs,and collect the total costs.And compared the total cost of engineering projects under the traditional cost method and activity-based cost method,the efficiency of cost control based on activity-based cost method is analyzed.In the fifth part,according to the status quo of the cost control of 110 k V substation transformation project of S company,and puts forward the perfect cost control safeguard measures.The sixth part is the conclusion and outlook. |