The Research On Strategy Cost Management In Provincial Grid Enterprises

Strategic cost management (abbrev. SCM) is a modern cost management theory that sets it fundamental goal as to acquire successive competition advantage. It possesses the following characteristics : Firstly, it is a kind of preventative cost management ;Secondly, it is a kind of long-term cost management; Thirdly, it is a kind of competitive cost management; Finally, it is a kind of open cost management that is being all-sided, having multi-angles, breaking through the boundaries of enterprises and running through the enterprise value chain. The basic analysis methods of SCM are value chain analysis, cost driver analysis and strategic position analysis. In knowledge-based economy era, great changes have taken place in enterprise cost management environment. SCM can help enterprise know the situation of competitor and gain the success in the furious competition environment.After the reformation of electric power system, provincial grid enterprises come to be economy entity who burden the gain and loss itself, thus give cost management full attention. In the past few years, this subject has been made active progress, but it also has some problems. The representative problem is that the intensive development and fine management is not enough and they can not control cost deeply. Survival and development make the provincial grid enterprises must understand the importance of cost management, expand the time and space of cost control. This thesis takes provincial electric grid as research object to analysis the status of cost management and proposes to construct the mode of strategy cost management which will benefit cost.Research method is the combination of normative analysis and case study. Application research on electric power of H province is achieved on the base of strategy cost management. The method of system research is adopted when constructing strategy cost management system of provincial grid enterprises which takes into account the factors that affect the system, the system content, and system evaluation.This thesis contains five chapters. The first chapter analyzes the background of this research, develops the research status of SCM and summarizes the research thought, research methods and the innovation; the second chapter elucidates the basic theory including strategic management, cost management and strategic cost management; the third chapter analyzes the actual state of SCM and the character of produce and management of provincial grid enterprises from the view of strategic analysis methods; the forth chapter discusses perfecting the method of SCM modes of provincial grid enterprises; the fifth chapter provides a case about electric power of H Province, in which improvements on cost management being suggested.