Secondly , the paper brings out problems which are need to be solved as emphases by analyzing objectively the plant ' s cost control actuality , the existing problems and its reasons . the analysis indicates that because of high dependence on planned economy , exterior factors seriously restricting the reasonable price of fuel , the electrovalence being made by exterior , the deficiency of its interior mechanism and the big random of cost control , the enthusiasm that the plant manages and controls cost independently is badly hurt . thirdly , aiming at these leading problems , applying the present cost control theory and the main cost control methods of electricity enterprises both home and abroad , the paper designs and evaluates its cost control project at these aspects of productive technology , management , logistic control , financial management and the manpower cost , and lodges corresponding cost control project of every tache 論文首先對(duì)當(dāng)今國(guó)內(nèi)外成本控制理論研究現(xiàn)狀和應(yīng)用現(xiàn)狀進(jìn)行了分析,包括成本性態(tài)分析、成本控制內(nèi)容分析及成本控制程序與方法的分析,為論文研究打好了理論基礎(chǔ);其次客觀全面地分析了永昌電廠成本控制的現(xiàn)狀和存在問(wèn)題及其產(chǎn)生原因,其中包括計(jì)劃經(jīng)濟(jì)色彩濃厚、外部因素嚴(yán)重制約燃料成本的合理配比、電價(jià)確定權(quán)在外,它嚴(yán)重挫傷企業(yè)成本管理與控制的自主積極性,也包括企業(yè)內(nèi)部機(jī)制不全、成本控制的隨意性大等問(wèn)題,這為本論文提出了需要重點(diǎn)解決的問(wèn)題;然后針對(duì)永昌電廠在成本控制方面存在的主要問(wèn)題,應(yīng)用當(dāng)今國(guó)內(nèi)外成本控制的主要理論和發(fā)電企業(yè)成本控制主要方法,從生產(chǎn)技術(shù)、生產(chǎn)管理、物流控制、資金管理及人工成本等方面對(duì)永昌電廠成本控制方案進(jìn)行了相對(duì)全面的設(shè)計(jì)和評(píng)價(jià),提出相關(guān)環(huán)節(jié)的成本控制方案。