加强供电企业成本控制的预算管理

摘要

本文对供电企业以标准成本为基础制定成本预算的方法进行了介绍,结合实践,系统论述了建立在标准成本基础上的预算管理对供电企业成本控制所具有的独特作用,标准成本体系是供电企业加强成本管理的重要举措,将标准成本管理与企业全面预算管理体系进行良好的结合,必定会在供电企业成本管理中发挥巨大的实际作用.%This paper introduced the approach to develop cost estimates based on the standard cost of power supply enterprises, combining with practice, systematically discussed the unique role of budget management in power supply enterprises based on the standard cost. The standard cost system is the important measure to strengthen cost management for power supply enterprises. The good combination of standard cost management and overall budget management system will definitely play large and positive role in cost management of supply enterprises.