Research On Unit Cost Management System Of SL Power Company Based On Activity-based Costing

At present,enterprises pay increasing emphasis on value creation and market-oriented operation.Power enterprises,which used to be a "monopoly" industry for a long time,are now facing increasingly severe challenges in management transformation.Being unable to achieve management needs of cost refinement to unit and resource standardization to operation,currently,the cost management method of electric power enterprises is still relatively simple,the cost management system is also relatively rough.The unit cost management system can be regarded as an attempt and exploration of the refined management method.The resource consumption and the development of production and operation activities are incorporated into the system,whereas minimizing the operation unit,digging deeper to reduce the cost and increase the efficiency potential,so as to further ensure the smooth and efficient operation of electric power enterprises.This paper selects SL electric power enterprises as the research object,elaborates the feasibility and necessity of unit cost management model.Through field research,this paper analyzes and studies the internal cost of electric power enterprises.According to the different types of business plates of electric power enterprises,first of all,it uses activity-based costing to find out the root causes of the cost of electric power enterprises through cost driver analysis.Carry out activity-based costing accounting in electric power enterprises and complete the calculation of actual activity-based costing.Secondly,the standard cost method is used to formulate the standard activity-based cost of electric power enterprises by forming the standard activity-based cost cards of different operations.The formulation of the standard activity-based cost can provide effective reference standards for the cost control of enterprises.Finally,using the unit cost management model,through the analysis of operation unit standard cost completion difference,to obtain the power enterprise benefit maximization.To divide the cost unit is the foundation.On the basis of detailed unit cost management,independent accounting for each cost center effectively,such as standard operating costs are compared,and quickly find out enterprise management problems in the process of production and operation,put forward the corresponding management plan and solution,and finally realizes the target of helping enterprise make cost control decisions,improve the level of cost management,optimize cost control method system,promote the transformation of the management method from the planbased to the market-oriented,and the management system from directive to value-oriented type,and improve the electric power enterprise core competitive power in the economic market.