The Study On The Application Of ABCM In HY Thermal Power Enterprises

With the continuous improvement of China's power market,thermal power generation,as the main force of China's power production,not only competes with other power generation companies in electricity price,but also suffers from new energy in the energy field,and in recent years,the country's environmental protection for power generation companies.Demand for improvement,thermal power generation enterprises are facing great pressure.Improving the cost management model and improving the efficiency of cost management have become the key links for thermal power generation enterprises to enhance their core competitiveness.This thesis selects HY thermal power generation enterprise as the research object.After understanding the field practice,it summarizes the current situation and existing problems of HY thermal power generation enterprise cost control.Using the ABCM theory,it constructs the production and operation characteristics of HY thermal power generation enterprise.The activity cost management system model and case study analysis confirmed that it is both feasible and necessary for HY thermal power generation enterprises to construct a reasonable ABCM system in cost management.According to the application results,improvement measures are proposed from the five aspects of fuel cost,production link,maintenance link,budget management and human resources,combined with actual implementation management,from organizational management structure,enterprise training work,internal control,assessment mechanism and reward and punishment mechanism.Suggestions on safeguards from a single perspective.