在市场化进程中上海市区供电公司成本管理研究.pdf

复旦左堂MB△堂位论芷—— 一Abstract The efficient strategy is figured out in the article after the cost management of power supply companies is studied during the present marketing process． The lack of cost management motivation，the short of cost analysis and the empty of cost control are the main reasons which cause the extraordinary increase under the economy mode． From the development of the power supply market，The result of studying the general model and the tendency of the power supply market in our country shows that the competition of the power supply market is coming．Reform of the price of the power supply,which is the most sensitive measurement，will become a new pressure of the cost． The profit of the power supply companies will be based on the cost of the power supply． So，during the marketing process，the power supply companies should prepare for it to improve their competitive ability． By analyzing the character of the cost from its construction，it is obvious that fixed cost is the main part，the ratio of uncontrollable cost，unwanted controllable cost and management cost is too high．The core of cost management is the responsible people on the value chain of power supply and to set up an efficient stimulation system is the key method of the cost management．In the article，Three ways of the cost management which are suitable for the power supply companies are provided： Responsibility account system， Cost budget system， Object management system． At last，It is suggested that Shanghai Urban Power Supply Bureau should build up a kind of corporation culture which is decided by the cost to engage the staffs in the cost management，should setup a cost responsible account system to enforce cost analysis and cost audit，should implement cost budget to enforce cost control，should establish a COSt control system of concentrated and innovation． Key words： power supply,market，cost management 2 l让划经溘槿式：E成查簧理左在的问题 一—— 在市场化进程中上海市区供电公司的成本管理研究 长期以来，电力行业垄断经营，在过去的20年里，中国电业不断求进，实现了 全国性的电力供应基本平衡