战略成本管理在供电企业应用必要性研究

电力体制改革后，供电企业经营模式发生改变，但企业管理方式尚未及时做出相应的调整，尤其是在以成本管理为基础的精细化管理方面相当薄弱。实施战略成本管理，是市场经济发展的必然要求，也是我国成本管理改革的方向。因此，文章结合当前电力体制改革现状以及行业特点。将战略成本管理的先进成本管理思想引入供电企业，针对现行成本管理方面存在的种种问题，对供电企业实施战略成本法进行必要的分析，希望对供电企业成本管理提供借鉴作用。

Study on the Necessity of Strategic Cost Management in Power Grid Enterprises

After the reformation of power system, the operation pattern of grid operation group has changed. But the business management has not yet adjust correspondingly. In particular the accuracy management of cost management is weak. Implementation of strategic cost management is inevitable for the development of market economy. It is also the direction of cost management reform of our country. Therefore, by means of the advanced management thought of strategic cost management theory, this article unifies the pre...