火电厂目标成本管理研究

火电厂目标成本管理是控制生产成本的有效方法。运用目标成本管理理论与目标成本规划原理，以某火电厂为研究对象建立目标成本管理体系，对目标成本的确定与分解、发电过程成本预算编制、发电过程成本控制与核算、发电过程成本考核与分析进行研究，可为火电厂目标成本管理提供有益的借鉴。

Study on Target Cost Management of the Thermal Power Plant

The target cost management is an effective way to control the production cost of the thermal power plant This paper applies the target cost management theory and target cost planning principle, establishes a target cost management system as the research object of a thermal power plant, and mainly studies the determination and decomposition of the target cos, budgeting of the power generation process cost, controlling and accounting of the power generation process cost, assessment and analysis of the power generation process cost. The study is deemed to provide a useful reference for the target cost management of the thermal power plant.