报表分析与电力企业成本管控的协同发展研究

Research on the Synergistic Development of Report Analysis and Cost Control in Electric Power Enterprises

摘要

在电力市场化改革深化与煤炭价格波动加剧的双重背景下，南方下水煤火电企业面临着燃料成本占比高、成本管控难度大的行业困境。报表分析作为企业财务管控的核心工具，其与成本管控的协同发展成为电厂突破成本瓶颈、提升经营效益的关键路径。以某发电有限公司作为工程案例样本，探索报表分析与成本管控协同发展路径。采用多维度报表分析体系搭建+成本管控闭环优化措施，归集财务报表、生产报表等多来源数据，建立报表分析与成本管控的联动体系，实施动态数据对接、差异归因分析、管控策略优化等环节，靠报表分析精准赋能成本管控。运用协同机制后，煤炭采购成本下降17.59%，大修外机组运维成本下降10.55%，大幅强化电力企业成本管控能力。该研究构建的协同发展模式可给同类电力企业提供参考。

Abstract

Against the backdrop of deepening electricity market reforms and intensifying coal price fluctuations, thermal power enterprises in the southern lower reaches of China face industry challenges such as high fuel cost ratios and difficulties in cost control. As a core tool for corporate financial management, the synergistic development of financial reporting analysis and cost control has become a key pathway for power plants to break through cost bottlenecks and enhance operational efficiency. Taking a power generation company as an engineering case study, this research explores the synergistic development path between financial reporting analysis and cost control. By adopting a multi-dimensional financial reporting analysis system and closed-loop cost control optimization measures, it integrates data from financial statements, production reports, and other sources to establish a linked system of financial reporting analysis and cost control. Through dynamic data integration, variance attribution analysis, and control strategy optimization, financial reporting analysis is leveraged to precisely empower cost control. After implementing the collaborative mechanism, coal procurement costs decreased by 17.59%, while overhaul and maintenance costs for external units dropped by 10.55%, significantly strengthening the cost control capabilities of power enterprises. The synergistic development model proposed in this study can serve as a reference for similar power enterprises.

关键词

报表分析 / 电力企业 / 成本管控 / 协同发展 / 数据赋能

Key words

Report Analysis / Power Enterprises / Cost Control / Synergistic Development / data empowerment

参考文献

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