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为应对经济增长放缓,电网企业着力开展降本增效工作。构建标准定额,实施成本领先战略,实现业财联动,是电网企业成本管理的主要方向。本文主要研究电网企业业财联动的成本定额管理模式,剖析目前成本管理现状和存在的问题,对基于成本标准优化的成本定额制定过程及方法进行介绍,深入分析成本定额的特点、优势及应用价值,并对完善成本定额体系提出了建议。
To cope with the slowdown in economic growth, power grid enterprises focus on reducing costs and increasing efficiency. Constructing a standard quota, implementing the cost leadership strategy and realizing the industry-finance linkage is the main direction of the grid enterprise cost management. In this paper, we mainly study the cost management model of fixed assets in power grid enterprises, analyze the current status and existing problems of cost management, and introduce the process and methods of cost quota development based on cost standard optimization. In-depth analysis the characteristics, advantages and application value of cost quotas , And put forward suggestions for improving the system of cost quotas.