Research On Project Cost Control Of Electric Power Construction Enterprises Based On The Integration Of Activity-based Costing And Earned Value Methods

At present,the global economy has begun to recover in general,and the major developed economies and most developing economies have shown good development trends.China's economy has also shown a positive upward trend of overall quality improvement and continuous optimization of economic structure.The national economic situation has been developing steadily and towards a better and more stable direction.A series of policy safeguards,such as clean energy and cross-provincial and cross-regional policies,make China's electric power expected to maintain steady and rapid growth in the next few years,entering a critical period of improving quality and efficiency,and scientific development.But at the same time,as an inseparable part of the national economy,the power industry began to separate the main and the auxiliary,making the once monopolized power construction enterprises will also participate in the fierce market competition,and the structural change of supply and demand is more and more obvious.Under such a background,the development opportunities and challenges of electric power construction enterprises coexist.They must constantly change and adjust their development strategies with the changes of the times,and constantly improve their core competitiveness.In order to increase their own economic benefits,the first thought of power construction enterprises is to strengthen the level of enterprise management,in which the more direct and effective way is to control costs.However,because of the monopoly position of power construction for many years,many power construction enterprises have not changed their extensive cost management mode.This is mainly reflected in the fact that we only pay attention to the overall cost control,but not to the activity-level cost control after the overall subdivision.We have not found the real reason for the cost increase,but it is often these small problems that lead to many cost runaway problems.In addition,the power construction enterprises still pay attention to the project cost pre-forecast and post-analysis,lack of inprocess control.All these will make the cost control of power construction enterprises inefficient,and ultimately restrict the development of enterprises.In order to strengthen the cost control of electric power construction enterprises,on the basis of many years of theoretical research in academia,combined with the actual characteristics of the project,the activity-based costing method and earned value method are integrated into the current target cost management of electric power construction enterprises.Activity-based costing(ABC)is used to subdivide the determined target cost into activity level,and earned value method is used to evaluate the cost and progress of each activity,so as to realize dynamic monitoring from the whole level and activity level.Taking the 220 KV transmission and transformation project of 12 liancheng in Inner Mongolia Power Transmission and Transfer Co.,Ltd.as an example,this paper applies the new project cost control method,and analyses the results and puts forward corresponding cost control suggestions.Finally,I hope the conclusion of this paper has practical significance for the cost control research of similar projects in the same industry or other industries.