The Research On Cost Management Of Xiangtan Power Plant

Electricity is a very small different goods. The homogeneity of the electric market is very strong, so power plants are unable to adopt different strategies of the competition, can only take low-cost competitive strategy. Facing fierce market competition, high costs, poor management Enterprises will be eliminated. Improving cost management is the only way through which can improve economic efficiency to the thermal power plants.Xiangtan Power Plant is the largest coal power station in Hunan Province. According to the characteristics of coal-fired power industry and the principle of combining that nature of the economy and economic use, we make the costs of power plant into three categories which is the coal costs, investment costs and other costs. Based on the inspection and investigation of references,the cost management of Xiangtan power plant were studied. First of all, the status of cost management was described through field research. In the next we found that Biaomei priced and high freight costs; a "deficit tons" and "loss card"; " bad storage"; safe operation under threat; high coal consumption; limit deviations deviated the actual design; bidding work is not standardized; the bad wood used; both sides can not seriously carry out their construction contracts; high interests of the capital; high disccount; inefficient staff ; management fees and higher repair costs; a lot of scrapped in warehouse is the problem which exists. Then the reasons which caused the management problems were analyzed and we put forward to improvement measures to solve the problem according to the reason. Finally, we proposed that the current system of budget management is not perfect; prent tariff unreasonable; electricity scheme difficult to complete; the accounting standards are inconsistency; incentives can not be fulfilled; technology is relative backwardness; awareness of cost management is not strong; utilization of waste are the difficulties during implementation of cost management. After that we put forward to the solution.The results of research with a certain reference to other types of power plants.