The Research On Cost Management Based On Valued Chain Theory Of ABC Power Plant

With the macro economic growth and the influence of national industrial structure adjustment, our country electric power consumption growth is clearly slowing. Existing thermal power enterprises have also become more competitive, to guarantee the power supply of thermal power enterprises in our country, the stand or fall of cost control not only directly affect the general thermal power enterprise's survival and development, also directly affects the safety of the power supply. Electricity demand fell sharply, electricity prices slashed, the profound influence on the power system reform, and to bring the huge impact of energy saving and emission reduction are bring many difficulties to thermal power management. Which requires the enterprise must adhere to the value of thinking and efficiency of the guidance, in serious authors efficiency, push forward advanced management concept and cost management method, strengthen the control of the enterprise, the maximum expansion of enterprise profit surface.With ABC power plant as an example, this paper analyzes the management status quo, on the characteristics of the power plant's current cost, cost and cost accounting method is introduced and points out the accordingly ABC power plants in the current a series of problems existing in the management process. According to the specific production and operation of ABC plant practice, told ABC power plant, this paper analyzes the cost management based on value chain, and the focus from horizontal value chain, vertical value chain and interior value chain of three dimensions of specific analysis. Based on ABC power plant construction and the value chain of the cost control system of the design of the process, finding out the efficient operation and inefficiency operation of enterprises, and points out the inefficient operation of cost control. In horizontal analysis, ABC power plants with the same industry advanced has carried on the analysis of the thermal power enterprises, are compared from different angles, and put forward specific improvement direction for the enterprise.Based on ABC power stations of different dimensions of value chain cost analysis, points out the ABC power plants in the future should focus on the direction of improvement, and cost control points corresponding improving measures are put forward. Make the enterprise can more efficient to reduce the enterprise cost, increasing operating earnings.