| 引用本文: | 冯义,刘玮,熊浩,刘达,曾鸣.发电企业作业成本通用模型研究[J].电力自动化设备,2008,(1):47-51 |
| .General activity-based cost model for power generation enterprise[J].Electric Power Automation Equipment,2008,(1):47-51 |
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| 摘要: |
| 以火力发电企业为例,围绕发电企业作业成本通用模型研究的主要环节,即资源库模型的建立、作业库模型设计、成本对象模型设计、成本动因模型设计等,分析发电企业自身特点对通用作业成本模型设计产生的影响,总结和归纳每一个环节的基本设计原则,并进一步提出了该环节具体的模型设计结构。考虑系统性和通用性原则,提出以企业资源规划(ERP)科目表为设计蓝本建立资源库;参考EUCG国际标准,以建立层次清晰的通用电力作业库;确定以发电设备系统及机组为核心的2层成本计算对象,用以归集设备和机组的相关成本。发电企业通过对作业成本法的合理运用,可以重点加强设备维修、维护的管理水平和成本核算的广度及深度。 |
| 关键词: 作业成本法,成本作业管理,价值链,发电成本 |
| DOI： |
| 分类号:TM62 F275.3 |
| 基金项目:国家自然科学基金 |
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| General activity-based cost model for power generation enterprise |
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FENG Yi LIU Wei XIONG Hao LIU Da ZENG Ming
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| Abstract: |
| With thermal power plant as an example,the influences of its features on the design of general activity-based cost model is analyzed in main steps,including the resource pool construction,activity pool design,cost-object model design,and dynamic cost-factor model design.The basic design principle and the detailed design model structure of each step are presented.According to the rules of systematization and generalization,the resource pool is constructed based on the ERP(Enterprise Resource Planning) item table.According to EUCG international standard,the general electric power activity pool is built with clear hierarchy.The generation equipment system and unit are taken as the fundamental objects of two-level cost calculation to classify equipment cost and unit cost.The proper application of activity-based cost method may promote the management of power plant equipment maintenance and expand the depth and width of cost accounting. |
| Key words: activity-based cost method,activity-based management,value chain,generation power cost |
