Research On Cost Management Optimization Of State Grid QX Company Under The Multi-dimensional Lean Management Reform

In order to improve the competitiveness of state-owned economy and protect the value of state-owned assets,the central Party and government authorities have worked out a series of reform measures for state-owned enterprises.At the 2013 Central Enterprise Financial Work Conference,the State-owned Assets Supervision and Administration Commission formally proposed the requirements of “implementing lean financial management” to the central enterprises.The Ministry of Finance and the National Development and Reform Commission issued a series of documents that required grid companies to accurately calculate permissible costs and permissible revenues in differents dimensions.State Grid Corporation has deployed the work of multi-dimensional lean management reform after years of research,and gradually pushed forward it in depth and breadth,so that enterprises can meet the requirements of lean management.State Grid QX Company,a third-level subordinate unit owned by State Grid,arranged and implemented corresponding work according to the schedule of the reform.Taking State Grid QX Company as the case of study,based on multi-dimensional lean management reform,this paper discusses the cost management optimization in power enterprises.Through deeply analyzing the cost structure,cost management objectives,responsibility assignment of cost management,cost management process and information reflection system of State Grid QX Company,this paper compares the current cost management situation and multidimensional lean management reform requirements and finds that the current cost management cannot fully meet the construction requirements of multi-dimensional lean management reform and shows the problems such as unsatisfactory business automation,obstructed communication between business and accounting,no management joint force between business and accounting,the precision of cost management failing to meet the requirements of multi-dimensional lean management,disconnection between the standard cost and the actual cost,inflexible cost management,and poor utilization of multi-dimensional lean management data.In the end,this paper will dig the causes of these problems one by one.Around the requirements of multi-dimensional lean management reform and construction,and the cost management problems of State Grid QX Company,this paper proposes seven optimization suggestions,namely,opening up information links,cultivating business-accounting integration atmosphere,realizing business-accounting integration index linkage,carrying out cost management requirements,establishing complete standard cost base,cultivating value creation consciousness,and digging multi-dimensional lean data value,so as to promote the deep business-accounting integration,improve the financial management level of the company,form the thinking system of total cost management,support the financial transformation of the company,realize the value creation of the company,and also play a reference and guidance role for other state-owned enterprises to carry out lean financial management.