基于价值链理论的黑龙江省热力公司成本控制研究

摘要

通过以价值链理论和成本控制理论为理论指导,对供热公司的价值链进行分析发现,黑龙江省热力公司成本控制中存在的问题,主要体现在热力市场不成熟、不规范,在市场中受制于上、下游企业,煤炭资源日趋紧缺等方面。热力行业的特殊性,使得其成本控制也与一般企业有所不同。对热力公司的成本控制对策研究可以从供热设计、热水生产和热水销售等三个阶段来进行。此外,取得成本控制的实效,还必须考虑企业外部政治、经济、法律等环境以及企业和用户等因素,并综合运用各种成本控制方法和对策,从而达到控制成本的目的。%On the theory of value chain and cost control,by analysis of the electric power company＇s value chain,it finds that there are some problems in the cost control of the electric power company in Heilongjiang province.It＇s mainly reflected in the following aspects： the heating market is immature and irregular;it is at the mercy of the up-stream and down-stream enterprises in the market;coal resources are gradually in short supply.The particularity of heating power company makes it different from other companies on cost control.The countermeasures of the heating power company＇s cost control can be studied from heating application design,hot-water production and hot-water sales.In addition,in order to obtain practical results from the cost control,it also should consider the environment outside the company such as politics,economy,law and the relationship between the company and users,and comprehensively apply all the methods and countermeasures of cost control,so as to control the cost.