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

Xiaoyu Wang and Fuyan Liu ()
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Xiaoyu Wang: Economic Research Institute of State Grid Zhejiang Electric Power Company
Fuyan Liu: Economic Research Institute of State Grid Zhejiang Electric Power Company

A chapter in Proceedings of 2025 2nd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2025), 2025, pp 208-215 from Springer

Abstract: 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.

Keywords: operation and maintenance cost; performance evaluation; comprehensive evaluation model; and differentiation coefficient (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-752-6_22

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DOI: 10.2991/978-94-6463-752-6_22

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