Research on Performance Evaluation Technology of Cost Budget Management of Power Grid Enterprises from the Perspective of Comprehensive Budget Management

DOI

10.2991/978-94-6463-752-6_22How to use a DOI?

Keywords

operation and maintenance cost; performance evaluation; comprehensive evaluation model; and differentiation coefficient

Abstract

With the development of the electric power industry, the enterprise cost budget management is facing higher requirements. In order to effectively evaluate the level of operation and maintenance cost management in different units, this study proposes a performance evaluation method based on the comprehensive evaluation model. This method combines five kinds of key indexes: resource efficiency index, task execution autonomy index, input-output efficiency index, cost distribution rationality index and employee work performance index, to comprehensively measure the operation and maintenance cost management effect of different units. First, hierarchical analysis was used to set weights for each index, and the relative importance of each index was determined through expert scoring and data analysis. Secondly, considering the impact of regional economic development and geographical differences on the operation and maintenance cost of power supply stations, the model introduces the differentiation coefficient to correct the standard data, so as to ensure the fairness and objectivity of the evaluation results. Finally, through empirical analysis, the paper proves that the effectiveness of the model can scientifically and accurately reflect the cost management level of different units, and help enterprises to optimize the resource allocation and formulate reasonable operation and maintenance cost control strategies.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Xiaoyu Wang
AU  - Fuyan Liu
PY  - 2025
DA  - 2025/06/07
TI  - Research on Performance Evaluation Technology of Cost Budget Management of Power Grid Enterprises from the Perspective of Comprehensive Budget Management
BT  - Proceedings of 2025 2nd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2025)
PB  - Atlantis Press
SP  - 208
EP  - 215
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-752-6_22
DO  - 10.2991/978-94-6463-752-6_22
ID  - Wang2025
ER  -