战略成本管理是成本管理与战略管理有机结合的产物,是传统成本管理对

竞争环境变化所做出的一种适应性变革。企业推行战略成本管理就是为了实现

成本领先,取得竞争优势,战胜对手,保证自己的生存和发展。

电力体制改革以后,在电力体制内,电网公司是垄断权力最大的部门。用

哪个企业的电、用多少,电网公司说了算。而五大发电集团的竞争进入白热化,

发电企业在当前形势下,如何提高企业竞争力成为这个时代讨论最多的话题,

内外部竞争的加剧,使以往的成本遭遇到了瓶颈。

本文以五大发电集团之一的中国国电集团公司为研究对象,对其成本现状

进行了分析,提出了有益于成本改进的战略成本管理模式的构建。本文在总体

上帮助中国国电集团公司梳理出了一个较为合理的战略成本管理方案,所提出

的实施战略成本管理的具体措施建议具有一定的操作性。希望本文的研究成果

有助于中国国电集团公司及其他的发电公司成本管理体系的改进。

关键词:发电企业,战略成本管理,价值链,成本动因

Abstract

The strategic cost management is an organic product of the combination of cost

management and strategic management, with the competitive environment it is an

adaptive change to the traditional cost management. Purpose is to achieve the leader

of cost that enterprises pursues the strategic cost management,to gain a competitive

advantage, beat his opponent,to ensure their survival and development.

After the reform of power system,the power grid is the largest sector of

monopoly power. The master is the power grid to grasp the quantity of enterprises.

The competition is heating up to the five power generation groups, it is being

discussed focused that how to improve the competitiveness of enterprises,with the

development of the internal and external competition, the result is that the cost

become a bottleneck.

The China Guodian Corporation is one of five power generation groups, in the

paper the authors make a point to build the strategic cost management mode.In

general, to the China Guodian company the concept of strategic cost management is

easonable and maneuverability. The purpose of thesis is to improve the cost of power

generation companies included the China Guodian Corporation in the cost

management system.

Key words: the power generation corporation, the strategic cost management, value

chain,cost drivers