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针对电力企业人工成本管理存在的问题,根据电力行业的特点,借鉴国内外企业成本管理方面的经验,尝试构建了适用于电力行业的人工成本指标体系,提出了针对电力企业进行人工成本分析时,可以采用国内纵横综合比较和国际纵横综合比较两种分析方法。从数据口径的统一性和可比性考虑,以上海市电燃水业国有企业人工成本数据作为上海市电网企业人工成本数据的代表,选取同处于电力行业的美国PJM公司作为比较对象,进行相应的应用实例分析。
According to the problems of labor cost management in electric power enterprises, according to the characteristics of electric power industry and using the experiences of domestic and foreign enterprises in cost management for reference, this paper tries to set up a labor cost index system suitable for electric power industry. At the same time, Can use the comprehensive comparison of domestic vertical and horizontal comparison of the two methods of comprehensive analysis. Considering the uniformity and comparability of data calculus, taking the labor cost data of Shanghai Municipality’s state-owned enterprises as the representative of the labor cost data of Shanghai Power Grid enterprises, the PJM companies in the power industry are selected as the comparative objects, Application example analysis.