The Research On Cost Management Based On Valued Chain Theory Of YSH Power Plant

With the continuous adjustment and renewal of China's industrial structure and the improvement of power system reform,the existing thermal power industry is becoming more and more competitive and difficult to operate.At the same time,with the increase in coal-fired costs and the implementation of new energy concepts,the challenges facing the thermal power industry have intensified.The key factor to determine the competitiveness of enterprises is cost control,to the lowest cost of high-quality electricity,so as to meet market demand to adapt to market changes.Taking YSH power plant as an example,this paper expounds the basic situation of the power plant,and describes the current cost composition,cost management system and cost management status of the power plant,and pointed out that the current YSH power plant total cost management awareness is weak,cost management methods lag,core cost management deficiencies and cost management scope is not perfect,and so on,the necessity and feasibility of applying value chain cost management in YSH power plant are put forward.In view of the actual production and operation situation of YSH power plant,the internal,horizontal and vertical value chains of YSH power plant are analyzed in detail one by one,excavate the cost controllable point of inefficient operation.In the horizontal analysis,the average level of YSH power plant and the same industry is analyzed by contrast analysis method.In the Longitudinal analysis,the relationship between upstream and downstream of YSH power plant is analyzed,and the best supplier is found by using analytic hierarchy process.To sum up,the cost management of YSH power plant is analyzed from three aspects,and the improvement direction is pointed out.Based on the value chain cost analysis of YSH power plant in three dimensions,this paper points out that YSH power plant should be improved in five aspects: coal,maintenance,material purchase,human resource operation chain and enterprise information system,the corresponding cost management optimization measures are put forward,which plays an active role in reducing the cost and increasing the operating income of power plants.