Cost Control Research Of XX Photovoltaic Enterprises

With the prominent environmental pollution problems caused by the global energy crisis and other traditional power generations, photovoltaic power generation is the best among many new energy technologies. However, the cost for traditional power generation is 0.4 RMB per kilowatt, and the cost for photovoltaic power generation is 0.8 RMB per kilowatt, so the difference will be relied on the government subsidies. Therefore, how to reduce the cost of photovoltaic power generation is the core issue for its survival and development. Although technology and material innovation is an important way to reduce the cost of photovoltaic power generation, however, the periodic for developing the new technology and new material, as well as the developing process push the photovoltaic enterprises to strengthen the lean management, reduce the cost and increase the efficiency.After a systematic review of papers on the theory of cost accounting, ERP systems used on cost management, based on the practice business and research for the cost accounting for XX photovoltaic company, using the theories for cost accounting and ERP system and combining the advantages of standard costing and activity-based costing methods, a new costing accounting analysis is designed for manufacturing costs, expenses and profits based on ERP system, which could give quick response and control for XX PV company. And the implementation of this program is evaluated in XX PV company in the aspect of costing accounting, in order to verify the effectiveness and feasibility. And this study gives many apocalyptic thinking and suggestions on strengthen the cost control and reduction of the cost of photovoltaic power generation though meticulous and scientific cost accounting for PV enterprises.The study shows that, on the basis of traditional cost accounting method, by increasing two objects for costing accounting, product and work order, could solve the problems of standard costing method which is unable to segment the costing details, and the difficulties to implement the activity-based costing method in PV enterprises. According to different accounting requirements, customized accounting reports could give better services to business management; the use of ERP system could achieve the effect of the timely data collection; based on the development of manufacturing costs, development for expense and profit is increased on the cost accounting data, which establish the link between cost, expense and profits, which could give overall control to enterprises cost control. This study could provide guidance for the photovoltaic business proposal in the actual costing work and provides some suggestions on how to implement internal cost control for enterprises.