电力企业预算成本管理要点与优化策略  

Key points and optimization strategies of budget management in power enterprise

作　　者：马霄雪 Ma Xiaoxue(State Grid Shandong Electric Power Company Dezhou Power Supply Company,Dezhou,Shandong,253000)

机构地区：[1]国网山东省电力公司德州供电公司,山东德州253000

出　　处：《市场周刊》2024年第34期46-49,共4页Market Weekly

摘　　要：电力企业面临激烈的市场竞争和能源转型挑战,精准控制成本成为提升竞争力的关键。文章分析了电力企业的主要成本构成,探讨了通过成本动因分析、价值链分析和作业成本法等识别成本关键控制点,讨论了优化采购成本、人工成本和运营成本的策略,并提出了一系列建议,以期帮助电力企业更精确地控制成本,提高运营效率和盈利能力。Power enterprises are faced with fierce market competition and energy transformation challenges,and precise cost control has become the key to enhance competitiveness.This paper analyzes the main cost components of electric power enterprises,and discusses the identification of cost critical control points through cost driver analysis,value chain analysis and activity-based costing.The strategies of optimizing procurement cost,labor cost and operation cost are discussed,and a series of suggestions are put forward to help power enterpri⁃ses control cost more precisely and enhance operation efficiency and profitability.

关 键 词：电力企业 全面预算管理 成本关键控制点 识别与优化 

分 类 号：F426.61[经济管理—产业经济] F406.7