A Research On The Controllable Cost Management Improvement Of Grassroots Power Supply Companies Based On Activity-Based Management

In the process of economic construction and social development,electric energy,as a basic resource,is closely related to human life and social production in every countries.For our country,the electric energy resources are mainly provided through power supply companies in various places.As a people’s livelihood enterprise,the overall level of domestic social development and the improvement of people’s material life standards put forward new and higher requirements for its work,which is an inevitable result under the innovative development of the era.Moreover,from the perspective of the development of domestic electric power industry,with the promotion of power marketization and the accelerating pace of reform from top to bottom of electric power enterprises,strengthening management,reducing costs,enhancing competitiveness and other requirements have become the power supply enterprises to cope with the fierce market competition must face the topic.As the core component of enterprise cost,the management of controllable cost is directly related to the enterprise’s economic benefits and competitiveness in the market.Therefore,strengthening the powerful accounting,analysis and control of controllable cost,scientific evaluation,keen control of the pace of cost implementation,and establishing and perfecting the controllable cost management system must become an important part of the power supply enterprises to improve management and deepen reform.Due to the special industry and huge assets of power grid enterprises,as well as the influence of historical limitations and national policies,many restrictions have brought great difficulties and challenges to the controllable cost management of power supply units at all levels of the country.This paper takes R power supply company as the research object,combines domestic and foreign literature,takes Activity-Based Management as the theoretical basis,uses case analysis,field investigation,comparative analysis and other methods to explore the problems existing in the controllable cost management of domestic grass-roots power supply company,and improves and optimize through the construction and application of Activity-Based costing,finally achieving the goal of improving the overall level of cost management.According to the research,the current cost management mode of R power supply company is relatively backward,which mainly has problems such as the disconnection between controllable cost accounting and operation,the lack of guidance for controllable cost control,and the crude cost assessment method.Then,the linkage mechanism between resources and activities is established through resource drivers to allocate resources reasonably to activities or operation centers.The linkage mechanism between activities and products is established through activity drivers to allocate the collected resource consumption to each product,organically unifying the interaction system of the three elements of resources,activities and products.It fully and intuitively displays the cost information of each operation center,each operation and various products,and points out the direction for improving all aspects of cost management.This study will bring a significant reform with far-reaching significance to the cost management system of R power supply company,which not only breaks through the barrier of cost reduction,but also excavates the space for cost reduction and efficiency improvement,and makes the concept of ABM deeply rooted in people’s hearts.From the perspective of the whole era,electric power enterprises are related to the lifeline of the economy and the well-being of the people.This study will not only help to improve the operation and development of domestic power supply companies,but also promote the urban modernization construction and rural urbanization construction of the current country.Therefore,for all power supply units,the problem in the current cost management work needs to remain highly aware of,while taking the necessary optimization and improvement measures,this has the important practical significance for our country social construction and the development.