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Research On Cost Control Of ZD Power Plant

Posted on:2020-06-03Degree:MasterType:Thesis
Country:ChinaCandidate:Y Q ZhaoFull Text:PDF
GTID:2439330602964937Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous deepening of the structural reform of the supply side of the country,the power industry sector has begun to accelerate the pace of market-oriented reforms,and the scope of opening up has increased,forming a "separate factory network and bidding online".In this context,power companies want to further develop the need to transform traditional business management concepts and optimize new management methods.The industry specificity of the power plant determines that cost is the key to affecting its profit.How to carry out effective cost control is the most important factor in determining the long-term development of the company.The standard cost method is an effective means for cost accounting,which is conducive to cost protection.The effect of control is widely used in various industries.Therefore,this paper takes the problem of power generation enterprises applying standard cost method to cost control as the key research object.This article through the relevant literature,and in-depth field investigation,through the field research to obtain the corresponding data for analysis.The specific content is to first clarify the specific content and related methods of cost control through the literature,and then analyze the ZD power plant as an example to study the status quo of cost control,and cut into the current situation of cost control system,organization system and control link.Point,through data cues and survey visits,found problems in the use of standard cost methods in control activities and control system construction.Then,find out the reasons for the problems in the cost control,including some conceptual awareness and departmental construction,propose solutions that can be corresponding to the problems and causes,and find that the enterprises are in the process of cost control.It should have a holistic thinking,including not only the vertical overall control of the activity process,but also the horizontal overall thinking between departments and employees.It should also include the external holistic thinking when constructing the control system.The article not only studies specific cost control activities,but also studies the security system that enterprises have built to ensure the smooth implementation of cost control activities.Finally,according to the case of ZD power plant,it is of great significance to draw forward the problems that power plant enterprises should generally pay attention to when conducting cost control.
Keywords/Search Tags:Power Plant, Standard Cost Method, Cost Control
PDF Full Text Request
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