Study On Cost Control Of Gas Power Generating Enterprises

After entering the 21 st century,a new round of power system reform has arisen.The new round of reform is full of opportunities and challenges.The severe external business environment makes the competition among power generation enterprises more intense.In view of the particularity of electric power production.In addition,the power generation enterprises have no say in the pricing of their products,so the core of competition for power generation enterprises lies in the cost.Whether an enterprise can gain a firm foothold in the fiercely competitive market depends on the degree of cost reduction.Therefore,power generation enterprises pay more attention to the control of monthly cost.Intense and rigorous market competition will eliminate those enterprises that are not good at cost control.Attaching importance to cost control is the key factor for gas power generation enterprises to improve economic efficiency.On the basis of combing the current cost control theories and methods at home and abroad,combining with the actual work and the understanding of the brothers of the same group,this study analyzed the cost composition and cost control status of A power plant.At the same time,it is found that there are problems in cost control mode,accounting mode,overhaul,fuel control and so on.Through the research on the structure of cost control system of A power plant and the analysis of its cost control status,the related factors of cost control of A power plant are found,the direction of cost control of A power plant is put forward,and the activity-based costing method is introduced to replace the traditional accounting method in order to improve the cost control mechanism of A power plant,and the excess of "resource-activity-cost" is analyzed concretely.conclude its advantages with traditional accounting methods.At the same time,the optimization measures of maintenance chain and fuel cost control measures are put forward to further reduce the cost of A power plant and improve the final profits of enterprises.