基于标准成本管理的a供电公司运营成本执行-研究

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1、Title：Studyon惭ofAPower-suPldyCompany,BasedonSlandani-costManagemeat万方数据ProfessionalFields：MasterofAccountingApplicant：YinJiaSupervisor：ZhouZejiangAssociateProfessorABSTRACTAftertheelectricpowersystemreform，powergridcompanieshavebecomeself-sustainingeconomic

2、entitywhichattachedsignificantattentiononcostmanagement．Inrecentyears，thisworkhasmadesomeprogressbutatthesatnetimebroughtupsomeproblems，forexample，refinementlevelisnotenough,lackofintensive，andcontroleffortsisnotstrong．Asaresult,companies’actualcostisnotsat

3、isfyinglylowenough．Powercompanies，雒capitalandtechnologyintensiveenterprises，withtheirmajorequipmentoflongservicetimeandsingleproduct；andwiththesimilarityandcompetitivenessofitselectricitytransmissionanddistribution,aresuitabletooperatestandardcostmalmgcmonL

4、Byimplementingthestandardcostmanagement,powercompaniesoaneasethepressureandcostonpower鲥dconstruction,improvetheregulalionandcontrolofoperatingcostsandultimatelyimprovetheoverallcompanyperformance．DuetotheaboveR《峪ons，thisdissertationfocusesonstandard-costman

5、agementThefh'stchapterclarifiestheresearchbackgroundandtopicselectionbasedonthereviewofpreviousscholars’studiesandliterature．AlsoinChapterOneitintroducesthemainresearchmethodologies：comparingbindingaSsay，theoreticalanalysisandnormativeresearchmethods。andaca

6、蹁studyofapowercompany,bysummarizingtherelevantprinciplesofthestandardcostmanagement,thecurrentstatusandproblemsofthestandardcostmanagementtoanalyzeapowercompany，andgivesimprovementsandsuggestions．Thesecondchapterlaysouttheresearchfoundationofthisarticle,pro

7、vidinganoverviewofthemainconceptsofthestandardcostmanagement,andanalysisofthetheoreticalfoundationsystemoperatingcostsandoperatingexpenses．ThetIl硼chapterisanin-depthcascstudyforpowercompanyA，thisdissertationselectsthecompany'sdatabetween2010and2014andanalyz

8、esitsimplementationprogressofthestandardcostmanagementandoperatingcostmanagementthroughtheoreticalandm万方数据exemplaryanalysisandgraphicillustrations．ThefourthchapteranalyzesfournegativepowercompanyAstand