| As a typical representative of the energy industry,the cost control of power grid enterprises is a hot issue in the field of practice and theory in recent years.As an important tool to improve enterprise management,cost control is one of the important ways to improve enterprise competitiveness.With the deepening of power system reform,the profit model of power grid enterprises has changed from obtaining the purchase and sales price difference to the permitted income of transmission and distribution based on the permitted cost,permitted income and tax.Moreover,at present,the inspection scope of external regulatory departments is wider and wider,the strength is greater and greater,the frequency is higher and higher,and the means are more and more professional.The above urgent situation requires power grid enterprises to strengthen cost control,follow the principles of legitimacy,relevance and rationality,establish and improve a scientific and standardized cost accounting system,and accurately record and reasonably collect the production and operation costs of power transmission and distribution according to voltage level,service and user category.Unlike most other cities where there is only one municipal power supply enterprise,S company has three power supply enterprises in the city.The pressure of external competition requires s company to strengthen strategic management,strengthen strategic risk management,adhere to the corporate governance concept of "forging iron still needs its own strength",strengthen its own management,especially strengthen cost control and actively deal with external competition,Promote the standardized and healthy development of enterprises.In recent years,S power supply company has initially established a cost control system,but there are still some problems and weak links,such as cost management has not yet adapted to the requirements of transmission and distribution reform,industry and finance integration is not deep,cost budget control lags behind and so on.At the same time,combined with the internal and external business environment and control requirements,it is necessary to innovate and build a set of real-time cost control system in the whole process,so as to continuously enhance the real-time control,execution,scientific and lean level of s power supply company’s cost,give play to the role of optimizing resource allocation,promoting business coordination and preventing business risks,and improve the company’s cost control ability,Continuously enhance the core competitiveness of enterprises and maximize the benefit value of enterprises.By studying the relevant literature on cost control at home and abroad,supported by the theoretical basis,this paper analyzes the current situation of cost control of S power supply company,finds out the main problems in cost control,and analyzes the causes of the problems.According to the industry characteristics and development stage of S power supply company,this paper discusses the cost control optimization measures of S power supply company,analyzes the expected results of cost control optimization of S power supply company,and puts forward the necessary guarantee measures for optimization.By optimizing the cost control of S power supply company,we can effectively achieve the "controllable,controllable and under control" of costs and expenses,effectively reduce the costs and expenses of S power supply company,and provide reference for the cost control research of other power supply enterprises. |