Discussion On Standard Cost Management System Based On Activity In Power Grid Entreprises

In the power grid enterprises, the cost is a comprehensive index of operation efficiency of enterprise production. The use of cost control functions throughout all aspects of the production and management of the power grid enterprises including the planning, organization, control and decision-making. At present, the power grid enterprises use the variety method for cost accounting. This method use the way of directly allocating the average cost of all resources used in the production and operation to the products. However, this method is lack of cost driver analysis, it is difficult to find the root of enterprises cost, and it is also difficult to achieve the lean cost management. In order to realize the fine management of cost of power grid enterprises, this paper proposes the implementation of standard operating cost method in power grid enterprise. The main contents include the calculation of the actual cost based on the standard activity, Standard cost calculation and analysis of the operation cost deviation. To calculate the actual cost of operation is the basis for the implementation of standards of activity-based costing, only when the activity based costing can effectively implemanting in the power grid enterprise, can the target of the cost control achieved by the enterprise. The establishment of operational standard cost index system is the key to the implementation of standard costing, the calculation of the cost standard is based on the collection of the weighted average of the historical data of the cost in the enterprise. The cost standard can provide a reference standard in cost control for the enterprise. Cost deviation analysis is the fundamental purpose of the implementation of the standard cost method, its significance lies in judging whether there are cost deviation and the reason of deviation in the enterprise, it can help enterprises to develop targeted cost control, so as to optimize the cost of quality control and improve the efficiency of cost control.