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国外电网成本管理经验及对我国电网企业的启示
引用本文:张爱红,郑厚清.国外电网成本管理经验及对我国电网企业的启示[J].电力技术经济,2010,22(5):58-62.
作者姓名:张爱红  郑厚清
作者单位:国网能源研究院,北京,100052
摘    要:为解决当前我国电网企业成本管理面临的问题和难点,在结合我国电网企业经营管理现状的基础上,借鉴国外电网成本管控经验,提出了在我国电网企业实施全口径、全周期成本管理及全面实施标准成本和作业成本管理的建议,以促进电网企业加强成本管控力度,提高管理绩效。

关 键 词:成本管理  全口径成本管理  全周期成本管理  标准成本管理  作业成本管理  成本管控

Cost Management Experiences of Foreign Power Grids and Some Revelations to China's Power Grid Companies
ZHANG Ai-hong,ZHENG Hou-qing.Cost Management Experiences of Foreign Power Grids and Some Revelations to China's Power Grid Companies[J].Electric Power Technologic Economics,2010,22(5):58-62.
Authors:ZHANG Ai-hong  ZHENG Hou-qing
Institution:ZHANG Ai-hong,ZHENG Hou-qing (State Grid Energy Research Institute,Beijing 100052,China)
Abstract:In order to solve the current problems of cost management in China's power grid companies,some ideas are proposed in terms of unified and full-cycle cost management,and standard cost and operating cost management in China's grid companies so as to enhance the cost control and improve the management efficiency,which is based on the status quo of the operation and management of China's power grid companies,with consideration of the grid cost control experiences of some other countries.
Keywords:cost management  unified cost management  full-cycle cost management  standard cost management  operating cost management  cost control  
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