Research On Cost Management Of TS Power Supply Company Based On Activity-based Costing

With the development of science and technology,the cost control mode of power supply enterprises is becoming more and more specialized and institutionalized.Transmission and distribution price reform is the primary task of the reform of the power system,is the core concern of the interests of the company,far-reaching impact.Fundamentally changed the profit model of power supply enterprises,from the original purchase-sale differential model earned by increasing supply and marketing to the way of determining the income level and profit margin of power transmission and distribution price through government approval.This way has affected the operation and investment of enterprises,and has also contributed to the success of enterprises.This accounting puts forward higher requirements,and approving the approved cost as the basis for the transmission and distribution price.However,the current cost accounting method of most power grid enterprises is the complete cost method,resulting in the transmission and distribution pricing cost supervision can not be implemented smoothly,consuming manpower and material resources,ultimately affecting the approved transmission and distribution price is unreasonable,not in line with the actual situation of enterprises.This paper studies the cost management of TS power supply company by using activity-based costing to promote the construction of cost management system of power grid enterprises.Based on the theory of activity-based costing,this paper firstly introduces the research status of activity-based costing at home and abroad and the situation of cost management in power supply enterprises.Secondly,it analyzes the cost composition,cost management mode and characteristics of TS power supply company and the adaptability conditions of activity-based costing method.Activity-based costing is applied to the cost management of TS power supply company.Finally,the measures and suggestions to ensure the implementation of Activity-Based Costing in TS power supply company are put forward.Establishing a more lean cost accounting system can not only meet the requirements of government supervision,but also improve the market competitiveness of the company after the reform of transmission and distribution,which is conducive to the future management decisions of the company.The effective application and implementation of Activity-Based Costing in TSpower supply company can improve the cost management level and the operating performance of the company,which is of great significance.