Font Size: a A A

Research On Strategic Cost Management Of Guizhou YX Power Generation Co., Ltd

Posted on:2019-03-25Degree:MasterType:Thesis
Country:ChinaCandidate:F QuFull Text:PDF
GTID:2432330548978176Subject:Accounting master
Abstract/Summary:PDF Full Text Request
Electric power is the basic industry of national economy and people’s livelihood.It is an important material basis and guarantee for economic and social development,and it is related to the overall development of economic and social development.In our electricity industry composition,thermal power generation is the largest.With the continuous deepening of the state power system reform,the competition in the power market is becoming increasingly fierce,and the environmental protection requirements for energy conservation and emission reduction are becoming more and more stringent.Enterprise competition and industry program electricity market coal,the operation mechanism of lead to serious extrusion of thermal power enterprise cost space by cost management control is bad,thermal power enterprise development face serious trouble.In the face of increasingly fierce market competition,how to optimize cost management,seize cost advantage and gain competitive advantage is more urgent and important.Strategic cost management is the improvement of traditional cost management.Use of strategic cost management can significantly improve the cost control of enterprise level,help enterprises to achieve cost leadership,the formation of cost advantage,and then obtain the long-term competitive advantage,the enhancement enterprise’s core competitiveness.This paper selects YX power generation co.,ltd.of guizhou province as the research object and conducts case studies.Take the combination of theoretical analysis and practical investigation,first of all to guizhou province YX power generation co.,LTD.,the existing cost management model carried on the thorough analysis,the YX in guizhou power generation co.,LTD.The main problems and causes in the cost management has carried on the exploration,and then on the basis of the theory of strategic cost management,the YX in guizhou power generation co.,LTD.,strategic positioning analysis,value chain analysis and cost driver analysis.On the basis of previous research and analysis,this paper puts forward some countermeasures and Suggestions for implementing strategic cost management of YX power co.,LTD.In guizhou province.Finally,the conclusion and prospect of the future are summarized.The research shows that the strategic cost management analysis method can find the key factors that affect the enterprise cost management.The implementation of strategic cost management by thermal power enterprises can help them form cost advantages and enhance core competitiveness,which is conducive to the long-term competitive advantage of enterprises.At the same time through the in-depth implementation of culture of enterprise cost management,transfer the total cost management of the positive initiative,can more efficiently reduce the cost of enterprise,improve the economic benefits of YX in guizhou power generation co.,LTD.Enterprise use of strategic cost management,attention should be paid to associate it with the existing cost management model transformation and integration,to use strategic cost management to improve their core competitiveness more quickly.
Keywords/Search Tags:YX power generation Co. Ltd., strategy cost management, value chain, strategic positioning, cost drivers
PDF Full Text Request
Related items