Evaluation of Distribution Network Asset Effectiveness and Investment Decision-Making: A Study Based on the Multidimensional Lean Management System

In recent years, lean management has emerged as a significant trend across diverse industries, notably in the power sector. This study focuses on evaluating and enhancing the effectiveness of distribution network assets within the evolving power industry. Aligned with the strategic goals of the State Grid Corporation, it emphasizes optimizing investment, costs, and depreciation while reducing inefficient expenditures. A multidimensional lean management system is proposed, facilitating the integration of finance and operations. This system enables a transition from financial language to business language and provides reliable data support for tariff determination, budget allocation, and business management. The research emphasizes improving the service capabilities of accounting information by adapting to the evolving business environment. It promotes a managerial transformation of traditional accounting information systems, supporting precise incentives and performance evaluations. Furthermore, the study highlights the significance of enhancing the level of information technology within the State Grid Corporation. Advanced big data analysis methods enable the extraction of valuable insights for asset analysis and investment decision-making, promoting digitization and management modernization. Overall, this research contributes to the transformation and modernization of the power grid industry, enabling informed decision-making and improved management performance.