Research On Refined Cost Management Of A Power Enterprise

Electricity is the country’s key basic industry.The development of the power industry has played an indispensable supporting role for the national economic growth and sustainable development and progress.The reform of the power industry in the country has made the monopoly status of power supply companies no longer exist.The traditional extensive cost management model has been unable to meet the demand for high efficiency.The cost management of power supply companies has changed from extensive to intensive.This article takes the theme of refined cost management research of A power supply company under the background of centralized accounting,discusses the solution of cost management problems through refined cost management concepts,and makes the overall design of the refined management plan for each key cost project of the power supply company.This article first summarizes the relevant theoretical research and literature on the cost management and cost management of the power supply company;theoretically,the content,methods and principles of the cost management theory are elaborated,and the development trend of the cost management of the power supply company is analyzed.From the perspective of actual argumentation,combining the existing cost management foundation,from the perspective of cost project composition,cost change analysis and other dimensions,this paper analyzes the problems and causes of A power supply company’s cost management,and points out the necessity of A power supply company to implement refined cost management.Taking the power supply company as the research object,after analyzing its operating characteristics and costs,the main costs of the power supply company are the cost of power purchase and the cost of fixed assets,and found the main problems of cost management,such as less communication between departments,asymmetric information,Lack of joint collaboration and neglect of fixed asset costs;according to its actual situation,a cost-refined management plan was designed for the power supply company,including cost-refined management objectives and cost-refinedmanagement element design.Finally,for the cost-intensive management of the main cost items,the cost of electricity purchase and the cost of fixed assets,study the specific implementation methods.The main implementation methods include business process analysis of cost items to obtain the main influencing factors;power purchase company’s power purchase cost data analysis is mainly based on the analysis of changes in power purchase cost and line loss rate,and is analyzed in layers.From the perspective of implementing cost budget fine management,it puts forward specific plans for optimizing A power supply company’s fine cost management,and proposes safeguards from the perspective of making good use of information platforms,strengthening internal communication,and improving service levels.By introducing methods such as zero-base calculation and operation budget,the cost management of A power supply company is finally realized,and the benefit of power supply company is improved.