Research On The Strategy Of H Power Suplly Company To Determine Allowable Cost Under The Background Of Price Reform

In recent years,with the continuous development of our country’s electricity market and the deepening of transmission and distribution price reform,transmission and distribution enterprises need to formulate scientific and reasonable approved costs to ensure the unity of their economic and social benefits,the power transmission and distribution price verification has aroused widespread concern in the power industry.It aims to change the inherent profit model of power grid enterprises from earning the difference between purchase and sale price to earning reasonable electricity transmission and distribution price(" network crossing fee ").Before the reform,the government approved the on-grid electricity price of power generation enterprises and the sales price borne by users.The profit point of power grid enterprises was the difference between purchase and sale prices,which could not reflect the real cost.After the reform,the electricity transmission and distribution price should be verified according to the allowable cost plus reasonable income,so that the power grid enterprises can make reasonable profits within the scope of regulation.At the same time,it also helps to promote the transmission of price signals from the power generation side to the power consumption side,and establish the electricity market trading mechanism in a real sense.In order to meet the needs of electric power system reform and supply-side reform,better integrate into modern management,improve profitability,and improve the market competitiveness of power grid enterprises,cost control has always been concerned by the managers of power grid enterprises.This paper aims to study the determination strategy of allowable cost of H power supply company under the background of transmission and distribution price reform.This paper uses field research,literature analysis,case analysis and induction method to study the problems existing in the company’s permitted costs.The existing problems include insufficient leading role of cost budget,non-standard listing of cost management and control,extensive management of fixed assets and depreciation expenses,and imperfect internal related party transaction management system.A series of control measures are put forward to solve the problem.Based on this study,the following conclusions can be drawn: First,H power supply company should reasonably formulate the permissible cost strategy,pay attention to the optimization of the cost structure,and improve the efficiency and competitiveness.Secondly,the formulation of feasible allowable cost standard is an important means to protect the interests of power supply company.It should consider the power supply capacity,grid construction and management and other factors,and put forward practical measures in combination with work needs,so as to promote H power supply company to constantly improve its adaptability to the reform of power transmission and distribution price.Finally,strengthening the supervision and management of the permitted cost system is conducive to maintaining the fairness,transparency and stability of the market,actively applying the new cost accounting rules,constantly reducing the non-rigid cost expenditure,obeying the state supervision,and showing the position and stance of the central enterprises.There are some limitations in this study.Future studies can expand the sample size and adopt more sophisticated research methods to verify the feasibility of the conclusions.These conclusions have guiding significance for H power supply company to formulate and implement the permissible cost strategy.