当前，国家强化成本监管并向纵深推进输配电价改革，以降低用户用能成本，供 电企业经营发展状况面临重大挑战，需要进一步优化企业成本管控方式，改善企业成 本规模、成本结构，提高成本合规性和有效性。A 市供电公司作为责任主体，需要考 虑如何加强成本精益化管理，确保既能充分满足公司和电网高质量发展的内在成本需 求，又能积极适应日趋严格的外部核价标准。 具体地，本文介绍了研究背景、目的和意义，并结合国内外研究文献综述。阐述 了成本管理相关概念和现代成本精益管理理论的主要理论。接下来，本文简要地介绍 了 A 市供电公司的基本情况，并以 A 市供电公司的成本管理情况为基础，通过深入 调查研究等方式获得真实信息数据和欧亿·体育（中国）有限公司，针对 A 市供电公司成本管理情况进行分 析，指出该公司成本管理存在四个方面主要问题。在真实举证的基础上，有针对性的 提出了成本精益化管理的四项原则和五个方面的实施策略。 本文通过理论和案例分析相结合的研究表明，A 市供电公司需要加强成本精益化 管理，提升公司经营业绩，稳定公司财务状况，提高财务管理效率，促进和保障公司 持续健康发展，确保实现公司新战略。 最后，基于本文的研究情况总结了本文的研究结论，并展望了未来研究方向。 关键词：供电公司；成本精益化；管理A 市供电公司成本精益化管理研究 2 ABSTRACT At present, under the background of deepening supply-side structural reform in an all-round way, the state is facing major challenges in the operation and development of power supply enterprises by strengthening cost supervision and pushing forward the reform of transmission and distribution tariff in an in-depth way, so as to reduce users'energy cost, it is necessary to further optimize the enterprise cost control mode, improve enterprise cost scale, cost structure, improve cost compliance and effectiveness. As the main body of responsibility, a city power supply company needs to consider how to strengthen cost lean management to ensure that it can not only fully meet the internal cost demand of high-quality development of the company and the power grid, but also actively adapt to the increasingly stringent external price standards. Specifically, this paper introduces the research background, objectives and significance, and combined with literature review at home and abroad. This paper expounds the related concepts of cost management and the main theories of modern cost lean management. Next, this paper briefly introduces the basic situation of a city power supply company, and on the basis of the cost management of a city power supply company, through in-depth investigation and research, real information data and information are obtained, this paper analyzes the cost management of a power supply company, and points out that there are four main problems in the cost management of the company. On the basis of real evidence, this paper puts forward four principles and five implementation strategies of cost lean management. Through the combination of theory and case analysis, this paper shows that city a power supply company needs to strengthen cost lean management, improve the company's operating performance, stabilize the company's financial situation and improve the efficiency of financial management, to promote and protect the company's sustainable and healthy development, to ensure the realization of the company's new strategy. Finally, based on the research situation of this paper, the conclusion of this paper is summarized, and the Future Research Direction is prospected. KEYWORDS: Power supply enterprise; Lean cost; managementA 市供电公司成本精益化管理研究 1 目录 第一章 绪论···············································································1 第一节 选题背景······················································································1 第二节 研究目的与意义·············································································2 第三节 国内外研究文献综述·······································································2 一、成本管理方面···················································································2 二、精益生产管理方面·············································································2 第四节 研究思路和研究内容·······································································3 第二章 成本精益化管理相关概念及理论···········································5 第一节 成本管理的相关概念·······································································5 一、成本及成本管理的概念·······································································5 二、传统成本管理及其局限性····································································5 第二节 成本精益管理的相关理论································································ 6 一、成本精益管理的概念··········································································6 二、成本精益管理的相关理论····································································6 第三章 A 市供电公司成本管理现状··············································10 第一节 A 市供电公司基本情况·································································· 10 第二节 A 市供电公司成本管理现状···························································· 10 一、成本费用情况··················································································11 二、可控费用························································································14 三、可控费用构成情况··········································································· 14 四、每万元电网资产（单位电量）运维费率················································15 第四章 A 市供电公司成本管理问题及分析·····································16 第一节 A 市供电公司成本管理存在的问题···················································16 一、基层人员的成本管理意识有待加强······················································ 16 二、成本不足和成本浪费情况并存···························································· 16 三、标准成本管理的理论和实际需要未有效衔接··········································16 四、成本项目化管理办法未有效落地························································· 16A 市供电公司成本精益化管理研究 2 第二节 A 市供电公司成本管理存在的问题原因分析·······································17 一、成本精益管理理念宣贯不足·······································