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电力体制改革后,供电企业经营模式发生改变,但企业管理方式尚未及时做出相应的调整,尤其是在以成本管理为基础的精细化管理方面相当薄弱。实施战略成本管理,是市场经济发展的必然要求,也是我国成本管理改革的方向。因此,文章结合当前电力体制改革现状以及行业特点,将战略成本管理的先进成本管理思想引入供电企业,针对现行成本管理方面存在的种种问题,对供电企业实施战略成本法进行必要的分析,希望对供电企业成本管理提供借鉴作用。
After the reform of power system, the mode of operation of power supply enterprises has changed. However, the mode of enterprise management has not been adjusted in time. In particular, the management of fine-tuned cost management is rather weak. The implementation of strategic cost management is an inevitable requirement for the development of market economy and the direction of cost management reform in our country. Therefore, the article combines the current situation of power system reform and the characteristics of the industry, introduces the advanced cost management theory of strategic cost management into the power supply enterprises. According to the problems existing in the current cost management, the article makes necessary analysis on the implementation of strategic cost method in power supply enterprises. Supply Enterprise Cost Management to provide reference.