大唐集团分公司创建标杆成本管理分析-工商管理专业论文.docxVIP

II II Abstract Along with the progress of power system innovation in China，the more and more intense competition among power generating enterprises. The competition of power generating enterprises is the competition of network price, and the competition of network price is the competition of cost. Therefore, a burning question for power generating enterprises is to reduce costs by enhancing cost management and using scientific management method. Benchmarking is a virtuous cycle management approach for an enterprise to enhance competitiveness by imitation, learning and innovation, and thereby catch up with or surpass benchmarking enterprise. It can enhance the enterprises core competitiveness, competitive advantage, and also the performance. On the basis of the situation of the cost management in power generating enterprises, the thesis discusses and builds up a cost benchmarking system of power generating enterprises. Through empirical research of Hunan Branch of China Datang Corporation, the thesis finds out that the system is suited to the environment and methods of cost management, helped to strengthen and standardize the cost management, and advanced profitable ability. The research frame of the thesis is as follow: Chapter one, which is the part of Introduction, explains the research background and purpose, reviews the former research literature in home and aboard, introduces the methods, frame, new points and inadequate of it. Chapter two explains the theory of benchmarking, including history, definition, classification, role, implementation steps and methods. Chapter three studies the status and problems of cost management of power generating enterprises in China, points out the necessity of cost benchmarking. Chapter four puts forward the frame of cost benchmarking, explains the idea for how to build up the cost benchmarking system. Chapter five is the empirical research of Hunan Branch of China Datang Corporation. The thesis analyses the implementation, pro