Research On Standard Operating Cost Management Of N Power Supply Company

N power supply company is a prefecture-level power supply company,whose product is electricity of different voltage levels,which are not storable.In recent years,the power reform has continued to advance.In order to meet the state's regulatory requirements and change the current problem of cost management and business management,the standard operating cost method will help companies better adapt to the current fierce competition.Based on domestic and foreign literature and theories,this paper analyzes the current cost structure and cost management status,and finds that there are problems in cost-management of this company,such as inappropriate overhead allocation,cost difference analysis in a formal way,weak staff cost management awareness,lack of responsibility and sense of cooperation among departments.The root cause is that the lack of the whole process of cost management,cost management is disconnected from process management,and the setting of cost centers doesn't match the complex production links.Therefore,it's necessary to apply the standard operating cost method for improvement.Combining theory with practice,this article uses field survey methods to analyze the production process of the company.Using qualitative analysis and quantitative calculation,formulate the standard cost of direct costs based on policies and actual conditions;formulate the standard cost of indirect costs based on operations,so that companies can better manage costs based on job centers;Secondly,this article analyzes the cost differences which can find out the root cause and can be implemented in each production link.The data shows that the cost data under standard operating cost management helps companies visualize the profit and loss of each voltage level and can be better applied to corporate management decisions.Finally,the thesis proposes guarantee measures for the implementation of standard operating cost management from the aspects of budget system construction,information platform construction,and organizational structure improvement,which proves that the application of standard operating cost method in N Power Supply Company is feasible and can improve the efficiency of cost management.