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随着火电企业的增多以及煤价的上涨,火电企业的经济效益以及生存空间受到了一定的威胁。笔者认为火电企业要想持续健康的发展下去,加强内部管理,做好成本管控是很有必要的。本文首先介绍了成本管控的相关概念和过程,以及成本管控在我国的研究和应用状况,第二部分详细分析了火电企业成本管控过程所存在的各种问题,以及问题产生的原因,最后针对火电企业在成本管控过程所存在的各种问题,提出了应对措施,以提高火电企业成本管控的结果。
With the increase of thermal power enterprises and the rise of coal prices, the economic benefits and living space of thermal power enterprises are under certain threats. I believe that thermal power enterprises in order to continue the healthy development, strengthen internal management, cost control is necessary. This paper first introduces the related concepts and processes of cost management and control as well as the status of research and application of cost control in our country. The second part analyzes various problems existing in cost control process of thermal power enterprises in detail and the causes of the problems. Finally, Enterprises in the cost control process of the problems that exist, put forward countermeasures to improve the results of the cost control of thermal power enterprises.