摘要
供电企业作为能源领域服务国计民生的核心保障单位,具有履行社会责任、稳定社会预期的职责。为应对越来越复杂且严峻的经营形势,供电企业正逐步加强成本精益管控,以提升运营效益。这也是企业提质增效、推动高质量发展的战略性举措。分析了供电企业成本效益管理的现状,探讨了成本效益考核评价体系建设的思路,并以N供电企业为例,探讨了供电企业成本效益评价体系的建设路径。
As a core guarantee unit in the energy sector serving national welfare,power supply enterprises bear the responsibility of fulfilling social obligations and stabilizing societal expectations.To cope with increasingly complex and challenging operational scenarios,power supply enterprises are gradually strengthening lean cost management to enhance operational efficiency.This strategic initiative aligns with the goals of improving quality,increasing efficiency,and promoting high-quality development.This paper analyzes the current status of cost-benefit management in power supply enterprises,explores the ideas for constructing a cost-benefit assessment system,and,using N Power Supply Enterprise as a case study,discusses the development path of the costbenefit evaluation system for power supply enterprises.
作者
黄宇
HUANG Yu(State Grid Fujian Electric Power Co.,Ltd.Ningde Power Supply Company)
出处
《当代会计》
2023年第21期142-144,共3页
Contemporary Accounting
关键词
供电企业
成本效益
全面预算
power supply enterprise
cost-benefit
comprehensive budgeting