试论供电企业“大成本”管理

"General Cost" Management of Power Supply Enterprises

当前供电企业面临严峻的经营形势,无论是应对挑战还是实施企业发展战略都要求供电企业全面加强成本管理。探讨了与供电企业传统成本概念理解不同的"大成本"概念。"大成本"概念是一个扩展的、完整的企业成本管理框架,贯穿企业全部管理活动,包括购电成本、供电成本、线损成本、建设投资成本和融资成本,就供电企业改进和加强"大成本"管理进行了深入讨论,提出了建议。

Power supply enterprises are facing several serious conditions in terms of business operation at present. To meet external challenges as well as implement its development strategy, the power supply enterprise must strengthen its cost management in an all-around way. This paper presents and discusses a brand-new concept - ＂general cost＂, which is totally different from the traditional concept of cost. The concept ＂general cost＂ is an expanded and integrated cost management framework, which impenetrate all the management activities of an enterprise, covering costs in power purchase, power supply, transmission loss, investment and construction and financing. Deep discussions are given in the paper with regard to improving ＂general cost＂ management in the power supply enterprise with appropriate suggestions put forward.