全面实施标准成本,实现电网企业成本管理的标准化和精益化

Standard Cost,Cost Management Standardization and Lean Management for Power Grid Enterprises

推行标准成本管理是电网企业实施财务集约化管理、深化细化预算管理、推动企业管理标准化与规范化的重要举措。分析了标准成本的内涵和实施意义,介绍了标准成本管理在美英等国家应用的基本情况,结合电网企业实际,提出我国电网企业实施标准成本的总体目标和基本思路,并对电网运行维护费用和其他运营费用标准的制定方法进行了探讨。

Cost management is an important measure of the power grid enterprise in its implementation of the consolidated financial management strategy, deepening and refining its budget management and pushing for the standardization management of the enterprise. This paper expounds the concept and significance in implementing the standard cost, presents the general situation of its applications in the United States, Britain and other countries. Combined with the actual situations of grid enterprises, it puts forward the overall objectives and basic ideas for Chinese power grid enterprises in the implementation of the standard cost, and it also discusses methods by which the standard cost for the grid operation and maintenance and other operating costs are supposed to be worked out.