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Research On Fine Management Of Costs In Power Supply Company

Posted on:2013-04-07Degree:MasterType:Thesis
Country:ChinaCandidate:C H ZhangFull Text:PDF
GTID:2269330374464968Subject:Accounting
Abstract/Summary:PDF Full Text Request
In this paper, the context of centralized accounting of the cost of power supply enterprise management of fine theme. Explore the concept of cost management through the fine cost management solutions to the problem, the focus on the cost of H Power Supply Company conducted a detailed project management overall program design,H Power Supply Company and to the refinement of the cost of fixed assets management, for example, meticulous management of its cost effectiveness and implementation of process-depth analysis.First, refinement of cost management through the establishment of functional systems and professional management agencies to address the existence of traditional cost management lack of contact between the various functional departments, management, different focus, and information asymmetry issues.Secondly, from the perspective of long-term operational cost management company will supply all the cost of the project as a controllable cost control of all the changes the traditional cost management is only concerned with the other management cost control, while the purchase cost, the cost of fixed assets and human Resource costs as a backward concept of uncontrollable costs.Third, through the implementation of life cycle cost analysis of fixed assets, and strengthen asset management planning and design stage of refinement, from the source to control the cost of fixed assets related to the production, changing the traditional cost management is only concerned about the level of short-term depreciation expense, depreciation expense that can not be Control the phenomenon.Fourth, the inspection was meticulous management, tracking and feedback to enhance the quality of maintenance, equipment, material quality and supplier feedback and the implementation of condition-based maintenance tracking mode, changing the traditional cost management overhaul costs under the actual control is difficult, the problem can not be effectively controlled in advance.Fifth, through the strengthening of the reasons for the disposal of assets tracking and tracing of retirement, disposal, disposal of efficiency and cost analysis, and rational control, changing the traditional cost management mode, the extensive disposal of asset retirement, free and low efficiency. Finally, pointed out that the fine cost management and traditional cost management advantages compared with the three o’clock, that is fine cost management to the sustainable development of the whole enterprise as the basic starting point, emphasizing the cost management of systematic and global than the standard Cost management has more advantages.
Keywords/Search Tags:fine, cost management, life cycle, centralized accounting
PDF Full Text Request
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