摘要
供电企业提供的"商品"、行业的特殊性,决定了供电企业成本管理的必要性和特殊性。针对该行业的特点,本文从当前供电企业成本管理中的薄弱环节入手,提出了四个新的理念,并结合部分供电企业成本管理中的成功做法,具体从制度控制和预算控制两个方面详细介绍了如何加强供电企业的成本管理。
The product provided by electric power enterprises and the enterprises memselves determine the necessity and particularity of cost management. In accordance with the special characteristics of this industry, starting from the current weak links of business cost management, this article presents four fresh ideas, and, using the successful practice of cost management of some power businesses, explains how to strengthen cost management in detail from the angle of system control and budget control.
出处
《安徽电气工程职业技术学院学报》
2007年第4期99-103,共5页
Journal of Anhui Electrical Engineering Professional Technique College
