摘要
成本管理是现代企业管理中的一个重要内容。现代企业必须根据本行业的特点和战略经营目标及时调整本企业的成本管理思路才能保持竞争优势。本文通过分析电网行业的特点、战略规划和经营目标以及省级电网公司的成本结构和成本动因,提出了在电网企业应用现代企业成本管理的方法。
The cost management is one of the main tasks for modern enterprises management. According to the characteristics as well as the strategical and management targets, the modern enterprises can keep the enterprises＇ competitive advantage with adjusting the train of thought of the cost management in time. Based on the analysis of the characteristics, strategical planning and management targets of power grid industry, as well as the cost structure and cost drivers of provincial grid corporation, the methods to apply modern cost management in power gird enterprises are put forward.
出处
《陕西电力》
2008年第2期77-79,共3页
Shanxi Electric Power
关键词
现代成本管理
电网企业
战略规划
成本动因
modern cost management
power grid enterprises
strategical planning
cost drivers
