Research On Cost Lean Management Of Power Supply Company In N City

In 2015,the Central Committee of the Communist Party of China(CPC)and the State Council issued the Opinions on Further Deepening the Reform of the Electricity System(Zhong Fa[9]),which stipulates that in determining the transmission and distribution prices,the pricing method of "permitted cost+reasonable revenue" must be implemented,with permitted cost being an important factor in determining the transmission and distribution prices.In 2018,the National Development and Reform Commission issued the "Product Cost Accounting System for Power Grid Operation Industry",which clearly states that power grid companies need to account for costs by customer category and voltage level.The current cost accounting system of China’s power companies is increasingly unable to meet the needs of external supervision.In addition,to adapt to the needs of internal operations and improve lean management,power grid companies must undergo a digital transformation.To apply external supervision and internal management needs,China’s power companies are vigorously implementing enterprise management accounting systems.In this paper,the existing cost management system of N City Power Supply Company is no longer able to meet the requirements of external supervision and internal management,so the establishment of a lean cost management system for N City Power Supply Company is needed.According to the three different management parts of cost budgeting,accounting and assessment,we distinguish transmission and distribution costs and operation costs,combine business and financial values,reasonably divide costs and responsibilities,simplify accounting accounts,connect business and financial chains,and improve organizational structure in the process of cost lean management system.The cost of N City Power Supply Company is divided into five operation centers,namely Enterprise Management Center,Operation Center,Maintenance Center,Operation Support Center,and Marketing Center.Through the collection and apportionment of operation and maintenance costs,the lean accounting needs of N City Power Supply Company for cost management are met,and the value of data is deeply explored to realize the lean management of marketing,maintenance,and other applicable costs.The effect analysis of the cost lean management system is carried out to gradually realize the change in the cost lean management system.The construction of the lean cost management system of N City Power Supply Company can effectively promote the in-depth integration of various aspects of the internal management of the enterprise,make the value management of the enterprise’s finance and business more refined,and make the enterprise move forward in the direction of lean management,at the same time,the construction of the lean cost management system also provides a reference for other large enterprises to promote the integration of business and finance and lean operation.