Research On Strategic Cost Management Of Datang Power Generationg Under Sangle Mode

In recent years,with the continuous adjustment of China’s industrial structure and the further deepening of power reforms,the competition among power generation companies has been further increased.For power generation companies,the most important thing is to find their own advantages in the fierce market environment..Cost is a factor that determines the competitiveness of an enterprise,and the level of cost management determines whether an enterprise can obtain a competitive advantage.The current competition in the power market is fierce,and power generation companies cannot rely on traditional cost management to gain a competitive advantage.Therefore,it is imperative for power generation companies to introduce advanced cost management methods.Strategic cost management is to conduct a comprehensive analysis of the company,determine the company’s strategic goals,and guide the company to implement cost management based on the strategic goals,thereby enhancing the company’s core competitiveness.In recent years,it has been gradually used by major companies.This article focuses on the case analysis of the strategic cost management of Datang Power Generation.The first chapter explains the research background and significance of the thesis,and combs the domestic and foreign research literature.The second chapter describes the content of strategic cost management,focusing on the introduction of the three types of analysis tools of the Sanke model,which provides a theoretical basis for the subsequent establishment of a strategic management framework;the third chapter takes Datang Power Group as an example,briefly It introduces its basic situation,operation and management situation,organizational structure and cost structure;Chapter Four builds the basic framework of strategic cost management based on the Sanke model.Through SWOT analysis,it is determined that the strategic positioning of Datang Power Generation Group is a cost-leading strategy and a power structure differentiation strategy.Based on the strategic positioning,the company’s value chain and cost drivers are analyzed to clarify the value-added activities of the company to create value and the key factors affecting costs.Chapter 5 proposes optimization strategies and safeguard measures for Datang Power’s implementation of strategic cost management.The study found that the main problems with Datang’s power generation cost management include high operating costs,low gross profit margins,high unit fuel costs and the need for pressure drop in coal consumption for power supply.Then,the strategic cost management framework under the Sanke model was constructed,research and analysis were carried out,and the strategy that Datang Power should choose is the cost leadership strategy and the power structure differentiation strategy,and the management of fuel cost,equipment operation and maintenance cost,and supplier The value chain,customer value chain,resource utilization,employee participation,and technology put forward optimization strategies,and finally put forward safeguard measures for Datang Power to implement strategic cost management.