电力公司成本效益精益化管理模型及实践

Model and Practice of Power Enterprises' Lean Cost Management

随着企业对成本精益化管理关注的增强,学界对成本效益精益化管理进行了长期探讨,但缺乏对具体行业的深入讨论。方法论对实践操作具有重要的指导意义,在参阅国内外成本精益化管理及效益提升相关研究文献的基础上,通过总结国内外研究现状,以成本效益精益化管理相关理论为指导,采用案例分析的研究方法,对A电力公司成本效益管理问题提出了建议。通过对费用和成本进行作业分解,创建了线路标准化作业成本汇总表。寻找作业动因,根据每项作业所需资源和成本动因率标准求得成本的资源需要量,使成本计算准确,责任分明。在此基础上建立的成本效益管理模型对电力企业实践具有重要意义。

As enterprises strengthen their focus on cost lean management,scholars conduct long-term discussion on it but without exact and deep discussion about certain industries.Methodology is significant for practice.On the basis of reviewing China and foreign countries′literature about lean management and cost efficiency,summarizing the researches of China and foreign countries,guided by the theories of lean management and cost efficiency,we put forward suggestions on the cost management by using the method of case analyzed.We analysised the expenses and cost by operation and created the standard operation cost sheet.We calculated cost according to the needed resources and cost-driver rate standards to make the calculation of the costs exact.The cost efficiency management model built on this basis is very significant for the practice of power enterprises.