摘要
电力体制改革以来,新的经济环境与政策环境对电力企业的成本管理提出了新的要求。但长期以来,受计划经济影响,我国电力企业成本管理意识淡薄、管理机制缺乏、管理工作不到位,使得电力企业无法满足市场化改革的要求。基于此,论文从树立现代成本管理意识、建立完善的成本管理体系、利用信息平台加强成本管理基础性工作三个角度提出了相应的成本管理优化对策。
Since the reform of electric power system,the new economic environment and policy environment have put forward new requirements for the cost management of electric power enterprises.But for a long time,due to the influence of planned economy,the cost management consciousness of China's electric power enterprises is weak,the management mechanism is lack,and the management work is not in place,which makes the electric power enterprises unable to meet the requirements of market-oriented reform.Based on this,this paper puts forward the corresponding cost management optimization countermeasures from three aspects:establishing the modern cost management consciousness,establishing a perfect cost management system,and strengthening the basic work of cost management by using the information platform.
作者
张欣安
ZHANG Xin-an(School of Civil Engineering,Inner Mongolia University of Science&Technology,Baotou 014010,China;Inner Mongolia Jingneng Shengle Thermal Power Co.,Ltd.,Hohhot 011518,China)
出处
《中小企业管理与科技》
2021年第12期39-40,共2页
Management & Technology of SME
关键词
制度变迁
电力企业
成本管理
institutional change
electric power enterprises
cost management
作者简介
张欣安(1993-),女,内蒙古包头人,助理工程师,从事企业管理研究。
