随着电力体制改革的逐步深化，电力市场竞争也越来越激烈，行业的增收动 能下降而电网投资规模却居高不下。作为电力行业重要支撑力量，电力技术服务 企业正面临收入增幅下降与成本持续增长的严峻经营形势。为了提升企业自身竞 争力，并且能够在激烈的竞争环境中生存与发展，电力技术服务企业必须维持比 竞争对手更具优势的成本水平去提供产品和服务。如何在保证产品与技术服务质 量的同时，实现成本最小化的目标是当前电力技术服务企业面临的重要问题。 本文选择内蒙古A电力技术服务公司为案例研究对象，以成本控制和成本精 细化管理为理论基础，运用调查访谈和案例分析的研究方法，对其经营成本管理 的现状进行梳理和分析。通过研究发现公司总体经营成本存在管理水平低下、管 理方式粗放等问题，而引入精细化管理则是内蒙古A电力技术服务公司提升经营 成本管理效率，实现可持续发展的关键。因此，基于成本精细化管理视角，按照 成本“预算、控制、核算以及考核”四个管理流程提出经营成本精细化管理优化 对策，希望能够优化内蒙古A电力技术服务公司经营成本管理过程的同时提高企 业经济效益和市场竞争力，为同行业企业带来借鉴作用，并且弥补电力行业成本 控制中有关精细化管理研究的不足。 关键词：经营成本，精细管理，问题分析，优化对策 II Abstract With the gradual deepening of the power system reform, competition in the power market is becoming more and more fierce, the industry's income growth momentum is declining and the scale of grid investment is high. As an important supporting force in the power industry, power technology service companies are facing a severe operating situation in which revenue growth declines and costs continue to increase. In order to enhance the enterprise's own competitiveness and survive and develop in a fierce competitive environment, power technology service companies must maintain a cost level that is superior to competitors to provide products and services. How to achieve the goal of minimizing costs while ensuring the quality of products and technical services is an important issue facing current power technology service companies. This article selects Inner Mongolia A Power Technology Service Company as the case study object, based on the cost control and cost refined management as the theoretical basis, using investigation and interview and case analysis research methods to sort out and analyze the current status of operating cost management. Through research, it is found that the company's overall operating cost management level is low and the management method is extensive, and refined management is the key to Inner Mongolia A Power Technology Service Company to improve the efficiency of operating cost management and achieve sustainable development. Therefore, from the perspective of refined cost management, we propose strategies for refined management of operating costs for the four management processes of cost "budgeting, control, accounting, and assessment", hoping to optimize the operating cost management process of Inner Mongolia A Technology Service Company while improving the enterprise Economic benefits and market competitiveness bring reference for enterprises in the same industry, and make up for the deficiencies in the elaborate management research in the cost control of the power industry.。。。。。。以下内容略