A Study On Cost Management Of Thermal Power Plant

Electric power industry is the foundation of the national economy industry, power industry’s healthyand sustainable development will play a pivotal role on our country’s national economy. Since the foundingof new China, the electric power industry has developed rapidly and has become the monopoly industriesof national economy. However, under the influence of the long-term planned economy system operationmode, lack of cost management consciousness and relatively weak management are very common in theelectric power industry. With the deepening of China’s electric power industry reform, an open electricitymarket is gradually formed, and the implementation of "factory network apart" and “bidding on theInternet” transformed the electric power industry from monopoly operation to open-market competition.Hence, to follow the characteristic of market economy under the new situation, promote enterprisetransition from production to management become the necessary way of power generation enterprise.Enterprise cost management needs the scientific cost management idea to effectively control the results ofmode of cost management and method of production. At present, our country is implementing marketreform basing on the purpose of optimal resource allocation, which, for the electric power market, means todevelop reasonable feed-in tariff; meanwhile electricity price is based on cost, therefore for powergeneration companies to be more profitable, they must focus on cost management to reduce as much costsas possible.Based on thermal power enterprise as the research object, this paper first summarizes the basic theoryof enterprise cost management, including the control theory, labor value theory, system theory and relatedtheory. Theoretical analysis focuses on the value chain analysis, homework cost method two kinds ofenterprise cost management method, and based on the characteristics of the electric power enterpriseproduction mode a fusion of two methods of cost management theory is put forward. Second, thermalpower enterprise cost management in our country’s present situation, the basic structure and characteristicsare described, and it is pointed out that the traditional cost management pattern already can not adapt to thecurrent economic climate the needs of sustainable development of thermal power enterprises. The authorpoints out the problems existing in the traditional coal-fired power cost management mode, one is the lack of cost management system of the value chain concept, two is the cost management lacks of a clearoperation cost. Third, based on the cost management in the process of enterprise production operation, theauthor introduces the value chain analysis that pays more attention to the external and internal economicenvironment, puts forward a new mode of cost management in the enterprise cost management thatcombines value chain analysis method and the homework cost method: the enterprise’s actual operationprocess is regarded as value forming process, through the value chain analysis of the enterprise internalhomework first link and the external economic environment, the enterprise operation cost value coefficientof integrate and optimize the production link of enterprise is designed in order to expand the scope of costmanagement of the enterprise and strength, thus achieve goals of reducing production cost and improvingenterprise competitiveness. In the end, this paper takes datang power generation co, LTD as a case anddiscussed the new mode of cost management in the application of thermal power enterprises; first itanalyzes the basic situation of the company, and introduced the enterprise cost management presentsituation, put forward the problems existing in the enterprise cost management: lack of market competition,enterprise management has extensive management thoughts, the old cost management method in capitalcost consciousness is not strong, unable to timely put forward the countermeasures to relieve the pressureof the power system reform, etc. Value coefficient method is put forward to determine the operating cost atthe same time, homework cost value coefficient table is made to analyze homework chains one by one. Atthe same time, relevant countermeasures are proposed to the problems of enterprises.At the same timerelevant countermeasures are put forward to the problem of enterprise using the value chain costmanagement method: one is to improve coal operation chain, two is optimizing coal transportation chain,three it is to improve the working efficiency of the coal blending, four is to improve the technical level toreduce costs, five is to improve the equipment maintenance work chain, six is to reduce the operation of thehuman resource depletion, seven is material management system optimization strategy, eight is to improvethe marketing efficiency, nine is perfect enterprise information system. Through the measures above it isreasonable and effective to achieve the requirement of the enterprise cost management.