Research On Cost Management Of Infrastructure Project In Y Power Supply Enterprise

China’s power system reform has entered a critical period and a deep-water area.The profit model of power supply enterprises has changed from obtaining the difference of purchase and sale price in the past to the new pricing model of permitted cost and income.The construction of power infrastructure is also affected by the slowing down of income growth and the control of investment scale,and the internal management model of power supply enterprises is undergoing market-oriented,intensive and information-based changes.These factors bring new challenges to power supply enterprises in cost management of capital construction projects,and also force managers at all levels of power supply enterprises to face an important issue-through improving and improving cost management of capital construction projects to effectively control costs and achieve the optimal goal of capital utilization efficiency.In this paper,the cost of capital construction project of Y power supply enterprise,a medium-sized power supply enterprise in a city,is taken as the research object,and a specific project of typical significance is taken as an analysis case.Based on accounting and project settlement,the characteristics and common problems of cost management of capital construction project of the company are analyzed,and the main causes of the problems are revealed,And put forward some suggestions and Countermeasures with guiding significance.First of all,starting from the basic theory and method of project cost management,this paper briefly reviews the cost management theory of domestic and foreign infrastructure projects,and briefly introduces the theoretical research results of cost management of infrastructure projects.Secondly,it analyzes the status and characteristics of Y power supply company’s infrastructure project and cost management,and analyzes its advantages and disadvantages in the core links of system system,management mechanism and working ideas.Thirdly,based on the materials and data of financial final accounts,accounting and project settlement of s village project,this paper uses comparative analysis method to analyze the problems existing in cost management of capital construction project of Y power supply enterprise,including the false high price of engineering materials,the wrong calculation of construction taxes and fees,the lax control of other expenses,and then adopts individual interviews and other methods This paper traces back the causes of the problems and reveals the deep-seated reasons such as the lack of cost management ability,the imperfect management organization mechanism,the poor implementation of management system standards and the backward cost accounting methods.Finally,from the technical point of view of activity-based costing and cost standard management and control,this paper puts forward the ideas and methods to solve the problems,and gives some suggestions and Countermeasures to improve the cost management system of infrastructure projects and standardize the requirements of cost reimbursement.At the end of the paper,the author looks forward to the cost management of power grid infrastructure projects in the future,hoping to promote the efficiency of cost management of power grid infrastructure projects through the corresponding theoretical research and more practice.Through the research in this article,I hope to promote the cost control of the distribution network infrastructure projects of prefecture-level companies,improve the full-scale,standardized and scientific level of cost management,and improve the investment efficiency of infrastructure projects for power supply enterprises.