试论电网企业的成本控制（Discussion on cost control of power grid enterprise）.docVIP

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试论电网企业的成本控制（Discussion on cost control of power grid enterprise）.doc

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试论电网企业的成本控制（Discussion on cost control of power grid enterprise）

试论电网企业的成本控制（Discussion on cost control of power grid enterprise） Discussion on cost control of power grid enterprise Discussion on cost control of power grid enterprise 2008-12-20 15:15:54 The cost control is the information enterprises use various departments, according to predetermined cost limit, limit costs and expenses, the actual cost and cost limit comparison result and the effect measure of business activities, to find out the reasons for the differences, and take measures to eliminate the unfavorable difference, in order to improve work efficiency, achieve and exceed the expected cost limit is a kind of management method. Power grid enterprises use the difference between the terminal selling price and the net price of the power generation enterprise, after deducting the operating cost, they will be the profit space of the grid enterprise. The terminal selling price and the net price of electricity are unified by the state, and the power grid enterprises do not have the right to price and have certain rigidity. Therefore, in order to obtain more profits, power grid enterprises must do a good job in cost control. First, the main idea of cost control of power grid enterprises Cost refers to the expenses incurred in the enterprise production and business activities, these expenditures were affected by various factors in enterprise management, cost control from the business activities of enterprises, management measures and other aspects of strategic choice. At the same time, cost control is one of the core of various management measures and strategic choice. Therefore, we believe that the cost control of power grid enterprises should carry out the following main ideas: (1) carrying out cost control with the development train of thought; The cost control is divided into relative cost control and absolute cost control. Absolute cost control is a cost control method to control the cost in an absolute amount. Relative cost control is that enterprises in order to in