Research On Cost Management System Of HN Power Generation Enterprise Under The Background Of New Power System Reform

The main feature of the new power system reform is to break the long-standing monopoly of the traditional power industry,introduce a market competition mechanism,and realize the marketization of power.However,due to the homogeneity and unity of power products,the competition among power generation companies to obtain electricity is fierce.After the reform of the new power system,power generation companies participate in the power market,realize direct transactions with power users,and build a market structure that "opens the two ends and manages the middle".The driving force for the sustainable development of power generation enterprises lies in decision-making innovation,conceptual change and management transformation,and the management measures adopted are in line with the development law and overall requirements of the power market.At this time,in order to survive and develop,power generation companies need to face cost management issues directly,build a cost management system,strengthen corporate management and control,combine the cost management system with corporate management needs,and maximize corporate benefits.HN power generation companies are typical thermal power generation companies that have experienced several waves of domestic power system reforms.As the reform of the new power system continues to deepen,HN power generation companies are gradually adapting to market-oriented reforms,and their emphasis on cost management continues to deepen.This article uses a combination of theoretical analysis and case analysis to explore the research on cost management systems of power generation companies in an environment of intense power market competition.First,on the basis of theoretical research and analysis,review and comment on domestic and foreign research literature;then,combine HN power generation companies as a case study,and analyze the organizational structure and operating conditions of HN power generation companies through understanding of the HN power generation companies.,Cost structure,existing problems,etc.;then,build a cost management system for HN power generation companies under the background of the new power system reform,the system content includes cost budgeting,cost accounting,cost control and cost assessment;finally,around the background of the new power system reform,put forward Measures to ensure the normal operation of the cost management system of HN power generation enterprises.The research in this paper has certain reference value and reference value for improving the cost management level of similar power generation enterprises.The research results show that:(1)The external living environment has undergone irreversible changes,and power generation companies have discovered that cost managemen t can cope with the impact of the new power system reform;(2)The effective operation of the cost management system is HN power generation companies’ solution to internal cost management problems And an important means to adapt to changes in the external environment;(3)The cost budget in the cost management system of HN power generation enterprises is the foundation,follow the development law,and allocate resources rationally;cost accounting is the focus,clarify cost responsibilities,and improve management quality;cost control is the core,Reduce enterprise costs and maintain competitive advantages;cost assessment is a guarantee,evaluate management effects,and implement incentives,rewards and punishments.