Research On Cost Analysis And Control Of Photovoltaic Power Generation Enterprises Based On Value Chain

In recent years,China’s GDP scale and population continue to grow,energy crisis and environmental pollution and other problems have become more and more serious,tapping the potential of renewable energy power development has become an inevitable choice to promote sustainable economic development.In this context,photovoltaic power generation,as a form of renewable energy power generation with zero emission characteristics,has received more and more attention,and the photovoltaic power generation industry has gradually developed and grown,playing an important role in promoting the optimization of the energy and power supply side structure.However,while the photovoltaic power generation industry is developing rapidly,it has exposed a series of problems such as long investment cost payback period,low economy of capital raising,and high construction costs of power station.With the proposal of the dual carbon goal,the strategic position of the renewable energy power generation industry including photovoltaic power generation has been improved again.How to improve corporate profit margins and promote sustainable development through more comprehensive and scientific cost analysis and control has become an important issue that needs to be solved urgently.Based on this,this paper introduces the value chain theory,and studies the cost analysis and control methods of photovoltaic power generation enterprises.The core part of this paper consists of three parts:(1)Sort out and analyze the internal value chain activities and key cost items of photovoltaic power generation enterprises,and comprehensively explore the cost influencing factors and the conduction paths that affect enterprise costs;(2)Based on the analysis results of cost drivers,with the representativeness and comparability as the criteria,build the cost level measurement index system,calculate the index weight by using the AHP,and then construct the cost level measurement model based on the matter-element extension method,divide cost level levels according to industry average level,comprehensively determine the cost control level of value chain activities,and study the hierarchical cost control strategy with wide applicability;(3)Taking company A as the case study object,measure the cost level of each dimension of the value chain based on the enterprise situation and relevant financial data,determine the cost control level of the value chain activity,and propose the targeted cost control strategy based on the hierarchical cost control strategy.The practical feasibility of the cost level measurement and control system based on the value chain for photovoltaic power generation enterprises is verified.Based on the goal of improving the cost control efficiency and the competitiveness of photovoltaic power generation enterprises,this paper introduces the value chain theory into the research field of cost analysis and control of photovoltaic power generation enterprises pioneeringly,breakthrough the limitation of the traditional cost analysis model,focusing on the enterprise internal value chain activities cost influencing factors,innovatively apply the matter-element extension method to measure cost levels,divide the cost level level based on the industry average level,and then propose the basic path to determine the cost control level of the value chain activities,and formulate the hierarchical cost control strategy considering the cost influencing factors transmission path.The research results provide a new research perspective for the cost analysis of photovoltaic power generation enterprises,enrich the research methods in the field of cost level measurement,provide a scientific basis for the targeted optimization of cost control models,and help enterprises to shape long-term cost competitiveness and achieve healthy development.