基于战略成本管理的电力市场下发电企业成本研究

本文首先分析了我国发电企业成本管理的现状,在此基础上说明了在发电行业推行战略成本管理的必要性;接着介绍了战略成本管理的定义、特点及主要的分析方法;进而从战略成本管理的角度,对企业的内外部环境和成本结构进行研究,并运用战略成本规划、控制和业绩评价,使企业在电力市场中寻求并保持长久的竞争优势。

Research on Cost of Generation Enterprises in Electric Power Market Based on Strategic Cost Management

The thesis firstly analyzes the cost present condition of generation enterprises in China.In the foundation of that,the point narrated is the necessity to propel strategic cost management in generation enterprises.Secondly,it introduces the connotation,characteristics and analysis methods about strategic cost management.Moreover,from the perspective of strategic cost management,it studies the internal and external circumstances and its cost structure.Finally,strategic cost layout,controlling and estimating are applied in order that generation enterprises can seek and maintain longtime competitive advantages in electric power market.