Research on Influencing Factors of Standard Cost of Power Grid Operation Based on DEMATEL

摘要

With the continuous advancement of power reform in recent years, in order to meet the state’s regulatory requirements for the cost of power supply enterprises, and to improve the current problem of the disconnection between cost management and business management of enterprises, the adoption of the operation standard cost method will help the company realize lean management aims. Based on the establishment of a activity-based standard cost system, in order to grasp the changing laws of factors affecting standard cost, this article combines the specific characteristics of grid operation and maintenance and external environmental factors to construct an analysis method of factors affecting standard cost from the operation process. This article uses the DEMATEL method to obtain the importance level of each influencing factor and the causal relationship between each other, form a set of influencing factors, and discover key influencing factors. The OLS regression analysis model is used to calculate the adjustment coefficients of each key influencing factor to improve the applicability and scientificity of standard costs.