電網(wǎng)企業(yè)成本管理研究.pdf

1、華北電力大學(xué)工商管理碩士專業(yè)學(xué)位論文摘要隨著電力體制改革的深入與企業(yè)外部監(jiān)管力度的加強(qiáng)，電網(wǎng)企業(yè)成本管理現(xiàn)狀已不能很好地適應(yīng)企業(yè)發(fā)展需要。本文通過分析電網(wǎng)企業(yè)成本控制情況，揉合三種成本管理方法提出了一套比較完善的管理體系，即“以目標(biāo)成本管理為主線，責(zé)任成本制度為保障措施，作業(yè)成本管理為實(shí)現(xiàn)途徑”的成本管理體系，并通過具體案例對(duì)其可用性及實(shí)用價(jià)值進(jìn)行論證。研究結(jié)果表明，本文所提出的成本管理體系能有效地指導(dǎo)電網(wǎng)企業(yè)的成本管理，改善電網(wǎng)企業(yè)的

2、經(jīng)營(yíng)管理狀況，并且適合在電網(wǎng)企業(yè)推廣應(yīng)用。關(guān)鍵詞:電網(wǎng)企業(yè)，成本，管理ABSTRACTPowergridenterprisesarestate一ownedenterpriseswhiethebaekbonestate一ownedenterprisethatmayaffeetnationalenergysafetyandeeonomielifelines.Now，alongwiththeelectricPowersystemrefmdee

3、PeningandsuPervisesystemintensifieation，theeostmanagementinPower幼denterprisesbecametheconcemsinierestsofasPeeifiegrouP，washardlytoachievethegoalsofcpations，develoPmentstrategies.hithisartiele，weProvidethreemethodsofeostm

4、anagementwitharelativelyeomPrehensiveeostmanagementsystem.ThissystemcanhelPPowerghdenterprisestoeontroltheeosteomPrehensively，wedemonstratedtheeostcontrolmethodswithaeonereteease.PowergridenterprisesshouldcontinuallyimPr

5、ovetheirmanagementandelilianeetheireomPetitiveness.InthisPaper，theresearchresultsshowthattheeostmanagementsystemeaneffeetivelyguidethemanagersofthePowergridenterprisestomanagetheeostsimProveadministrativeeapacity.hiaddit

6、ion，thiseostmanagementsystem15suitablefapPlieationinthePowergridenterprise.Yangyong(MasterofBusinessAdministration)DireetedbyProf.ZhangXingPingKEYWORDS:Powerghdenterprises，Cost，Management各華北電力大學(xué)工商管理碩士專業(yè)學(xué)位論文4.4.3作業(yè)成本管理的應(yīng)用

7、...............................................……，........................……344.5成本管理體系推廣中應(yīng)注意的問題...............................................................……35第五章結(jié)論....................................................

8、.........................................……39參考文獻(xiàn).....................................................................................................……40致謝................................................................