发电企业战略成本管理研究

Research of Strategy Cost Management in Power Generating Enterprise

随着电力体制改革的深入 ,发电企业必将成为电力市场竞争的主体 ,而竞价上网是发电企业竞争的必然选择 ,在其他条件基本相同的情况下 ,价格优势就是发电企业的竞争优势 ,其直接关系到企业的生存和发展。成本是价格的决定性因素 ,但传统的成本管理方法已经不能适应电力市场竞争的要求 ,必须引进新的成本管理理念和新的管理方法 ,本文对此作出了论述。

With the deep going of the electric system, power generation enterprise will be the main body of market competition, and the select result is price dominant on network. At the same case, price dominant is competition dominant of power generating enterprise, which influences it's living and development. The cost is the fatal factor of the price. Traditional cost management method is not adapted for the requirement of market competition, so new cost management view and method should be cited. This paper deals with the aforesaid question.