| With the related reform of the national electric power system,power generation enterprises are gradually pushed to the market after the separation of power plants and networks.The model of "online bidding" makes power generation companies need to effectively control costs to cope with the pressure brought by competitors of the same type.In addition,thermal power generation enterprises account for the largest proportion of power generation enterprises,and the competitive pressure increases with the establishment of new energy power generation enterprises.At the same time,the introduction of the national environmental protection policy makes power generation enterprises not only carry out reform from the supply side,but also pay attention to the impact of energy conservation and environmental protection.For power generation enterprises,the result of cost control not only affect their income,but also affect their overall power supply level.Therefore,under the influence of many factors,the development of thermal power enterprises is faced with a greater test.If thermal power generation enterprises want to gain competitive advantage in the market environment and improve cost efficiency,they need to effectively control the cost of the enterprise,reduce unnecessary costs and take the cost leading strategy as the general direction of enterprise development.At the same time,because thermal power enterprises burn coal for production,its cost is greatly affected by the fluctuation of coal price.Since the end of 2016,the price of coal has risen substantially,which also causes thermal power enterprises to suffer losses of different degrees.Therefore,if only considering the internal situation of the enterprise,it is bound to cause the development of the enterprise from the change of the industry environment.At the same time,blindly reduce the cost,will also cause production safety lack of protection,resulting in enterprises out of the track of benign development.Therefore,the control of enterprise cost not only needs to pay attention to its own internal production,but also needs to pay attention to the influence of upstream,downstream and competitors in the industry.Using value chain analysis can be a good internal and external analysis of the enterprise,the enterprise placed in the industry environment for comprehensive analysis.Taking A power plant as an example,from its own situation,this paper is the plant’s current cost control method,cost structure,cost control results accordingly,and through the results of A power plant cost control points out that the coal price rise is one cause the cost increased in recent years,but it has also its own problems in cost control.Through the analysis of internal value chain,vertical value chain and horizontal value chain of A power plant,the problems of cost control in the enterprise value chain are found out and the reasons are analyzed.Through the analysis of the internal value chain and the method of activity-cost value coefficient,the paper finds out the operations that need to be improved,such as coal storage,coal blending,coal grinding,coal burning,steam engine operation,power generation operation,auxiliary power management,major maintenance,human resources and material procurement.Through the analysis of vertical value chain,it is pointed out that enterprises still need to strengthen their cooperation with upstream and downstream enterprises.At the same time,through the horizontal value chain comparison,find out the gap between the enterprise and competitors,and the above internal value chain analysis results.Finally,according to the above cost control problems based on value chain analysis,the improvement Suggestions are proposed. |