摘要
:针对当前电力工业改革中发电厂竞价上网的需要 ,提出了火力发电厂动态成本分析的目的和原理 ,并阐述了如何从会计核算帐务系统中获取动态成本的原始数据、动态成本如何分解和计算以及动态成本统计分析的方法步骤。通过计算实例 ,论证了动态成本分析不仅要从大量的生产实时、会计帐务等数据源中抽取出分析所需要的成本数据 ,而且还要对成本数据进行多次加工处理 ,调用相应的数学模型进行分析计算 。
In the paper the purpose and principle of dynamic cost analysis of power plant operation to meet the need of power plant bidding in the reform of power industry in China are put forward. How to obtain original data of dynamic cost from accountant system, how to disintegrate and calculate dynamic cost and the method and steps for the statistics and analysis of dynamic cost are described. Through the calculation examples it is shown that in the analysis of dynamic cost not only the demanded cost data should be taken out from a great deal of real time production data and accountant accounts, but also should be processed many times and power plant bidding is obtained.
出处
《电网技术》
EI
CSCD
北大核心
2001年第7期44-47,共4页
Power System Technology
