基于目标成本管理的火电厂成本控制体系

Cost Control System of Thermal Power Plant Based on Target Cost Management

目标成本管理是火电企业成本控制的一种有效方法。根据火电厂电力生产的特点,建立了基于目标成本管理、全员参与、精细化管理、纵横对标管理和严格绩效考核的火电厂目标成本控制体系,针对影响火电厂经济效益的关键因素燃料成本,提出了完善配煤燃烧目标成本管理机构和制度的措施,可为火电厂进行目标成本管理提供保障。

The target cost management is an effective way in the cost control for thermal power enterprises. According to the characteristics of the thermal power plant, the paper establishes a target cost control system of thermal power plants based on target cost management,full participation,meticulous management,benchmarking management and strict performance appraisal management. In addition, with regard to the key factor-the fuel cost,which affects the economic efficiency of thermal power plants,the paper proposes some measures for improving the mechanisms and institutions for the blended coal combustion target cost management.