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由于垄断经营,供电企业在成本管理上有所欠缺,主要表现在五个方面:成本控制意识不强,成本费用核算不规范,全面预算管理体系不健全,电价受市场影响较小,成本费用占比较大。为了有效解决这些问题,也有五个方面的对策:完善成本管理与控制体系,降低不必要的财务支出,实施全面预算控制,加强电价管理,实施成本动态管理。
As a result of monopolistic management, power supply enterprises are lack of cost management, mainly in five aspects: weak awareness of cost control, non-standard cost accounting, incomplete budget management system, less electricity price impact on the market and cost bigger. In order to effectively solve these problems, there are five aspects of countermeasures: improving the cost management and control system, reducing unnecessary financial expenses, implementing overall budget control, strengthening electricity price management and implementing dynamic cost management.