随着市场经济的快速发展,市场竞争日趋激烈。电力企业要实现在资本市场上不断取得生存和发展的资源,必须通过管理层树立“价值增值”的意识,大力应用经济增加值工具,调动企业各方面的资源,真正做强做优企业。与公司利润传统计算的财务方法不同,经济增加值是考虑资本成本在内所有成本被扣除后的剩余收入,所评价是企业真正意义上实现的利润。本文从战略成本管理视角剖析经济增加值对电力企业的意义和作用,并结合企业实际情况对如何提升经济增加值的一些措施进行有益探讨。 With the rapid development of market economy, market competition is becoming increasingly fierce. For power companies to realize their continuous resources for survival and development in the capital market, they must establish a “value added value” awareness through management, make vigorous use of economic value added tools, mobilize resources from all aspects of the enterprise, and truly strengthen and improve enterprises . Unlike traditional financial methods of corporate profits, economic value added is the residual income after deducting all costs including capital cost, which is the real profit realized by the enterprise. This article analyzes the significance and function of economic value added to electric power enterprises from the perspective of strategic cost management, and makes some useful discussions on how to enhance economic value added in light of the actual situation of enterprises.