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标准成本作为一种科学的成本计算方法,在各行业广泛的应用,成本费用应用的过程中,标准成本模板设计是其中的重点。探讨县级供电企业其他费用标准成本模板设计,对县级供电企业现代化建设有着积极意义。本文从供电企业其他费用的定义出发,浅谈其他费用成本开支的驱动因素以及各县级供电企业共同接受的其他费用标准成本模版的设计,最后简要的阐述了通过实施标准成本模版对县级供电企业管控的意义。文章旨在为县级供电企业其他费用标准成本模板设计提供参考。
Standard cost as a scientific method of cost calculation in a wide range of industries in the application of cost costs in the process of application, standard cost template design is one of the key. It is of positive significance to discuss the standard cost template design of other expenses for county-level power supply enterprises to modernize the county-level power supply enterprises. This paper starts from the definition of other expenses for power supply enterprises, and discusses the driving factors of other cost expenses and the design of other cost standard cost templates jointly accepted by all power supply enterprises in county level. Finally, the paper briefly introduces the implementation of standard cost template for county level power supply The significance of corporate governance. The article aims to provide references for the design of other cost standard cost templates for county-level power supply enterprises.