摘 要
随着电力体制改革的深化，为顺应市场经济的要求,厂网分开，竞价上网，在
电力企业引入竞争机制已成为必然的趋势。发电企业要在竞争中生存和发展，就必
须加强成本管理，重视成本的分析和研究降低成本的途径。本文结合邯郸热电股份
有限公司的经营特点，通过本量利分析在热电企业的应用和对变动成本、可控固定
成本、财务费用的初步分析，来说明热电企业现代成本管理的特点及对热电企业管
理的重要性,提出了邯郸热电股份有限公司如何加强成本管理和降低成本采用的途
径。

关键词：热电企业，成本，管理
ABSTRACT
With the deepening of the power system reformation, in order to comply with the
requirement of market economy, separating plant from grid, bidding for grid and introducing
competition mechanism in power enterprises has become an inevitable trend. Generation
enterprises should enhance cost management and pay attention to cost analysis and the ways
of reducing costs. Based the operating characteristics of Handan thermo electric company, the
cost and benefit analysis and the changeable cost, controllable fixes cost and financial coat
analysis is conducted, which illustrate the features of thermoelectric enterprise cost
management and its importance. The measures of strengthening cost management and
reducing cost are put up.
Meng Chunxiao(Master of Business Administration)
Directed by prof. SunWei
KEY WORDS: Thermoelectric Enterprise, Cost, Management