1.建章立制,夯实成本管理基础制度建设是成本管理的重心,电网企业的生产经营活动能否正常进行及效率如何,多取决于制度的科学合理性。加强作业成本管理,一定要坚持制度先行原则,不断推进成本管理的制度化、程度化和规范化进程。健全的成本管理制度应包括预算管理制度、成本指标归口管理制度、二级经济核算制度、物资管理制度、用工制度、分配管理制度、费用 1. Establish a system of rules and regulations, and lay a solid foundation for cost management The construction of a cost management system is the center of gravity. Whether the production and operation activities of a power grid enterprise can operate normally or not depends on the scientific rationality of the system. To strengthen the management of operating costs, we must adhere to the principle of the first principle of the system and continuously push forward the institutionalization, standardization and standardization of cost management. A sound cost management system should include the budget management system, centralized management of cost indicators, the two economic accounting system, material management system, employment system, distribution management system, the cost