| With the deepening of the power system reform,the CPC Central Committee and the State Council issued several opinions on further deepening the power system reform(ZF [9])in 2015,which clearly stipulated the implementation of the "permitted cost + reasonable income" transmission and distribution price verification mode,and the permitted cost became the key factor of transmission and distribution price verification.In 2018,the Ministry of Finance officially issued the product cost accounting system for power grid operation industry,requiring power grid enterprises to conduct cost accounting according to voltage level and user category.The original cost accounting system of State Grid Corporation of China is gradually difficult to adapt to the requirements of e Xternal supervision.In addition,the State Grid Corporation of China needs to carry out digital transformation and upgrading to meet the requirements of internal operation and management and improve the business lean management ability.Since 2016,the Ministry of finance has successively issued the "basic management accounting" and "application guidelines of management accounting".The State Grid Corporation of China actively promotes the construction of enterprise management accounting,improves the operation and maintenance management level of enterprises,and meets the requirements of e Xternal supervision and the needs of internal management.In this paper,X power supply company,a subsidiary of State Grid Corporation of China,is taken as the research object.Based on the idea of multidimensional lean management system,the e Xisting ideas and e Xperience of operation and maintenance management cost promotion are analyzed.Aiming at the problem that the original cost accounting system of X power supply company is difficult to meet the e Xternal supervision of transmission and distribution cost,the multidimensional lean management framework of operation and maintenance cost of X power supply company is designed.According to business activities,voltage levels,asset types and user categories,the transmission and distribution costs and management e Xpenses are distinguished,the operation and maintenance business volume and financial value are integrated,the cost responsibility is reasonably divided,and the multi-dimensional lean management system of "connecting industry and finance links,simplifying accounting subjects and building management dimensions" is optimized.X power supply company is divided into five operation centers: maintenance and operation,operation,marketing,operation support and enterprise management.Through the collection and allocation of operation and maintenance costs,the demand for accurate accounting of operation and maintenance costs is met,and the data value is deeply mined.The multidimensional lean management of maintenance and operation,marketing and other operating e Xpenses is realized,which verifies the multidimensional lean management The effectiveness of the framework design promotes X power supply company to gradually realize the multi-dimensional lean management system reform of operation and maintenance cost.The establishment of multidimensional lean management system for operation and maintenance cost of X power supply company can effectively promote the deep integration of all aspects of internal management,promote the refinement of business and financial value management,support accurate decision-making,accurate assessment and accurate operation,and make the enterprise move towards the direction of lean operation and management.At the same time,the construction of multidimensional lean management system provides reference for other large enterprises to promote the integration of industry and finance,multidimensional accounting and lean management. |
