Application Study of Cost Control in The Power Supply Enterprise
In the fierce competition in the market environment, cost control is become for each enterprise focus problem. Cost control needs to establish scientific cost analysis and control systems, to let the managers comprehensively understanding company exterior cost level and influencing the company performance of each link, clearly understanding company earnings situation, thus grasping accurate decision-making direction, truly realizing effective cost control. In this paper, the basic principle of benchmarking was introduced. It was explained that the concept, applied steps, and application of the matters needing attention of benchmarking. The principle and method of the enterprise cost control were summarized. It was explained that the concept and procedures, target and the method of cost control. The principle and application situation of the -based costing method were discussed. It was principally explored benchmarking application of cost control in a power supply company. The Toyota and Wal-Mart were selected they were the two internationally famous enterprise cost control template. On the basis of comparison and analysis, this paper analyzes the strategies of cost control of the first-class enterprise in the purchase cost, operation cost, and human resource cost of. In combination with the actual situation of a power supply company, and some views of improve enterprise cost control effectiveness are given. The power supply company cost control implementation process model is design. The tenets were expounded of application -based costing in a power supply company. The types of operation were divided cost control of the power supply company. Through example of quantitative analysis of the power supply company sales operations cost, the feasibility and effectiveness of the costcontrol were shows in the power supply company,. According to the specific circumstances of a power supply company, cost control measures have was formulated. This paper thinks that, in order to make power company the relevant costs can controllable, in control, can control, should be accomplished full staff, complete process, comprehensive cost control. The key of a power supply company cost control is project cost control; the second is the control of the production cost and capital cost.
Qing-hui DAI Feng YE
Energy Power & Mechanical Engineering School, North China Electric Power University, Baoding, China
国际会议
长春
英文
388-392
2011-09-03（万方平台首次上网日期，不代表论文的发表时间）