Study On Cost Management Optimization Of Weixin Energy Company

In 2015,China launched the reform of electricity marketization again,opening up the power generation measurement and power purchase market,further deepening the reform of the power market,and striving to build a diversified market.The gradual advance of the reform has intensified the competition among power generation enterprises.In addition,in the 13 th five-year plan for the development of the coal industry,it is proposed to eliminate 800 million tons of surplus and backward production capacity.Coal is the main raw material for thermal power generation enterprises,which will inevitably affect the supply and demand of coal,thus affecting the power generation costs of enterprises.With the steady growth of China’s economy,power demand will be further expanded.As wind,water and other clean energy sources are characterized by instability,they will affect the reliability of grid load to a certain extent after large-scale grid connection.Therefore,thermal power generation enterprises are required to provide auxiliary services for the stable operation of the grid.The thermal power industry still needs to provide the electricity for economic growth.In the face of great competitive pressure,the thermal power industry must increase income and reduce expenditure,save energy and reduce consumption,reduce the cost of power generation,and gain competitive advantages through cost control and management.This article selects the authority energy companies as the research object,using literature analysis,case analysis,investigation and comparative analysis,the analysis of the company’s cost management,find out the problems and sum up the causes of the problem,and finally,on the basic knowledge of cost management combined with its own working practice,standing in the perspective of enterprise,and puts forward some countermeasures to optimize the company cost management,hoping to improve company,at the same time as the unit of thermal power enterprises to strengthen cost management to provide reference.Papers from authority energy company’s basic situation,the company cost composition and current management dilemma,systematically analysis the authorityenergy company cost management system of the major problems and the cause of the formation,mainly displays in the fuel management,equipment maintenance cost,environmental cost,cost budget and cost management model and so on six aspects.The main reasons for the existing problems are the imperfect coal burning management system,the lack of attention to equipment maintenance,the environmental cost accounting standards and control system is not sound,the lack of budget evaluation incentive mechanism,managers’ cost management ideas are backward,and so on.As for the fuel,it can be optimized from two aspects.First,in the aspect of fuel procurement,the coal management department should be established to form a coal think tank.Secondly,appropriate suppliers should be selected and long-term cooperative relations should be strengthened.Second,in the management of coal burning,it is necessary to strengthen the management of fuel acceptance,strengthen the management of reserve,establish an emergency mechanism for coal burning,avoid coal shortage,ensure safe and smooth production,optimize coal blending and burning,and reduce the cost of coal burning.For equipment maintenance management,it is necessary to carry out refinement of the maintenance plan,strengthen the management of maintenance and spare parts,and scientifically control the corresponding expenditure based on the most advanced management level.In terms of environmental cost management,it is mainly to establish an environmental cost management system,reasonably set up environmental accounting subjects,and improve employees’ awareness of environmental protection.Weixin energy company should not only put forward specific optimization opinions for specific problems,but also make overall planning and management,and change the outdated concept of cost management through the implementation of target cost management for all employees.We will strengthen the budget system,introduce advanced cost management methods such as fine management,improve the company’s cost management level,and achieve the ultimate goal of turning losses into profits.