| In China’s power supply structure,thermal power generation has been always occupied a main position for decades,and it can be foreseen that thermal power generation will still account for a large proportion in the future for a long time.In recent years,with a series of power reforms such as the separation of national power plants and grids,the cost management should be regarded as the core management goal of power generation enterprises to be taken seriously.Coal-fired power generation enterprises urgently need to strengthen cost management,improve cost management,to further control the cost of power generation and minimize the cost of power generation to the greatest extent.This paper takes ZD company as an example to study the optimization of cost management in thermal power generation enterprises.The purpose of this paper is to enhance competitive strength of ZD company,to ensure that it can optimize and improve the existing cost defects in a timely manner in the development process,as well as to increase its share in the Hunan power market,meanwhile deviation correction was carried out by combining theory with practice,to achieve the purpose of turning a loss into a profit.This research can provide a certain reference and mirror for the research on cost management of other enterprises in the same industry in Hunan Province.In this thesis,based on the related theory of enterprise cost management,this paper studies the cost management of ZD Company through investigation,literature analysis,normative analysis,and other methods.This paper analyzes the overall structure of ZD company and the status of cost management,and finds that ZD company’s cost management needs to be optimized: the company’s budget preparation and the implementation of the budget are unreasonable;the various departments of the company have not fully formed an effective unified whole and run their own affairs;some of the company’s management lack of ability,and most of them have a weak sense of cost management;the company system does not provide a good guarantee for cost management;the supervision system is not perfect and the strength is not strong enough;the accounting of related cost management is relatively simple,and the problems in cost management are not deeply analyzed.By referring to the domestic and foreign advanced research results of cost management,and combining with the actual situation of ZD Company,this paper puts forward relevant optimization proposals from the aspects of cost management framework,cost control,management personnel ability improvement and management personnel ability assessment,and safeguard measures are put forward from the five aspects of organization,system,supervision,personnel,and culture. |
