A Study Of Cost Internal Control In HR Thermo Power Co., Ltd

The electric consumption and the gap of the electric power supply and demandincrease continuously along with our country's economy growing up fast. It isanticipated that the national gap of electric power supply and demand should amountto 25 million kilowatts in 2005. The growth of the electric power demand has pushedthe development of thermo power construction. Thermo power plants have beenconstructed everywhere and a lot of thermo power enterprises begin to operate. Eventhe tendency of electric power surplus appears in someplace. The vehemencecompetition between thermo power enterprises will appear in the future. Underpresent country electrovalence policy the cost control will certainly get more andmore attention in thermo power enterprises. Enhancement of the competitive powerby cost controlling becomes key problem to thermo power enterprises' fortune.The cost is influenced by the market and it relied on the enterprise's internal control.This paper introduced the internal control theory. Through the cost control analysis ofone thermo power plant and applying with the internal control theory this paperadvised on cost control in thermo power enterprises. It is expected that the adviceshould help to cost control in thermo power enterprises.The chapter one in this paper is introduction. The chapter two introduced thedevelopment of internal control theory and introduced the development of internalcontrol in our country as well. The chapter three introduced integrant in "Internalcontrol integrated framework" reported by COSO. The chapter four briefed thesituation of HR thermo power Co., Ltd. It introduced the necessary to the cost internalcontrol. The chapter five introduced the emphasis of cost control in HR thermo powerCo., Ltd. by using sensitivity analysis. And it advised on cost control in HR thermopower Co., Ltd. by using internal control theory.It is influenced by the electric power system unreformed that the cost internalcontrol has not caused the thermo power enterprise enough attention. Along withelectric power system reformed and the market competition intensified unceasingly,the cost internal control will certainly get attention of the thermo power enterprises.