Research On Cost Management Optimization Of Huaneng Jinqiao Thermal Power Plant

The power industry is the basic industry of the national economy and the strategic focus and the first industry of the national economic development.Sustained,high-quality power supply is conducive to economic development.With the adjustment of the national economic structure,the deepening of the power system reform and the formation of the market mechanism,the power market supply and demand,competition and price mechanism into the power industry,competition in the electricity market is becoming increasingly fierce,The operation of thermal power generation enterprises are facing unprecedented challenges.Thermal power enterprises to survive,develop and realize the maximum profit,must be through the power generation cost control and management to come to obtain competitive advantage.Therefore,in order to adapt to the current economic situation,the philosophy of business must change.The management of cost is the core part of modern enterprise management activities,which is based on scientific cost management concept.At present,our country is carrying out the market-oriented reform to achieve the optimal allocation of resources,to reform the electricity market,through the competition,develop reasonable tariff to make the national economy healthy and orderly development;The main factor affecting the electricity price is the cost of electricity generation,so the control of production costs can effectively maintain the stability of the tariff and promote the healthy development of the whole national economy industry.In this paper,Hua Neng Jin qiao Thermal Power Plant as the research object,first outlined the basic theory of enterprise cost management,including the theory of control theory,system theory,value chain theory,target cost management and cost refinement management,and related theories in enterprise management applications.Secondly,this paper analyzes the development status,operating difficulties and cost structure of China's thermal power generation enterprises,and points out that the current cost management model can not meet the long-term development of thermal power enterprises in the current economic situation.The article points out that there are some problems such as unclear cost management object,unclear management scope,traditional cost management system and cost management system is not perfect and so on in traditional thermal power generation enterprises.In the end,this thesis analyzes the cost management of thermal power generation enterprises,and puts forward several improvement and optimization measures.First,this thesis puts forward improvement measures the each cost to reduce the fuel cost through the scientific formulation of fuel procurement plan,the optimization of suppliers by competitive bidding,the strengthening of fuel utilization and management and other measures.Improve repair efficiency and reduce maintenance costs by strengthening the level of technical staff training,routine maintenance of equipment.Using the new depreciation method to reduce depreciation costs,and to control the financial costs,human resources costs,management fees,material management costs,material costs in the other costs,etc.Secondly,this thesis puts forwards optimization measures for the cost management model to optimize the budget management system,the target cost management system,the operation technology level and so on.