摘要
为了正确反映电网企业供电服务中成本发生的动因,实现成本在各作业中的合理分配,优化资源配置,在阐述了ABC作业成本法的基本原理和基于价值的客户细分方法的基础上,结合供电服务作业的划分,提出了基于作业成本法的供电服务差异化策略量化选择方式,并以算例佐证。分析结果证明了该策略的有效性。
The basic principles of activity-based costing （ABC） and value-based customer segmentation methods are discussed. A quantitative choice strategy based on ABC is proposed by combing the supply division. It aims to accurately reflect the cost drivers of electricity supply service of the power grid enterprises, realize the reasonable cost allocation, and optimize resource allocation. An example is demonstrated. Example analysis shows that the differentiated service strategy based on ABC is valid.
出处
《现代电力》
2009年第2期91-94,共4页
Modern Electric Power
关键词
作业成本法
差异化服务
作业划分
客户细分
量化选择
activity-based costing （ABC）
differentiated services
activity division
customer segmentation
quantitative selection
