Research On Standard Cost Implementation Plan Of Power Grid Enterprise

Compared with general cost management methods, standard cost has advantage of standard, integrity, flexibility, advanced nature, practicality, oriented sex. Power grid enterprises implements the standard cost, having important practical significance in innovating cost management concept, promoting the implementation of refinement cost control responsibility, and improving the cost of lean management.Based on analysis of the domestic and foreign research results on the standard cost system, the paper abstracts enterprise standard cost implementation theory system, including basic thought, exterminating methods, implementing mode, implementing ensure measures, etc.Through deeply analysis of the power grid enterprise basic characteristics, the core business(power grid construction, power grid overhaul and maintenance, management and operation), as well as the cost characteristics(including power grid construction cost, power grid overhaul and maintenance cost, management and operation cost), the standard cost classification and structure of the power grid enterprise is put forward.Depending on standard cost structure of the power grid enterprise and general method for determination of standard cost, the specific steps and methods of exterminating of power grid construction, power grid overhaul and maintenance, management and operation is studied, and coordinating coefficients of different region, different capital scope, different sell scope are put forward. Examples are provided to demonstrate the proposed method is effective and operable.Combined with the power grid enterprise management practice, standard cost implementing overall train of thought, basic principle, implementation steps, implementation form of the power grid enterprise are established, based on the standard cost, unified accounting subjects, strengthen overall budget, centralized accounting, management assessment, to implement full, all-round, the whole process cost management and control.Implementing of standard cost of the power grid enterprise is a complicated systems engineering, which need effective organization and technical measures. The specific organization and technical measures of the power grid enterprises standard cost implementation are formulated, improving the construction of the cost organization system, standard institution, and management information platform of power grid enterprise, to ensure the implementation of standard cost of orderly, obtain actual effect. Research achievements of the paper are initially demonstrated in practice of standard cost implementing in my enterprise, and need further consummate in the future practice.