基于作业成本法的电网检修成本管理研究

Research on grid maintenance cost management based on activity-based costing

电网检修成本是电网企业主要的成本,检修成本高也是电网企业面临的最大问题。数据显示,我国省级电网检修公司年平均成本达到百亿元。检修成本高的原因有很多方面,诸如在倡导"安全电力"的前提下,投入更多资金去保证电网安全运行,保证设备的有效管理。目前采取的电网检修成本的核算方法是以定额为标准的完全成本法。但是,这种方法来分配辅助成本会造成成本分配的扭曲。而作业成本法以"作业消耗资源,产品消耗作业"为依据,将产品的成本与生产活动结合起来,对于电网检修这种没有实物产品的活动更为适用。基于此,本文提出运用作业成本法进行电网检修辅助成本的分配,以达到控制电网成本、优化检修流程的目的。

The cost of power grid maintenance is the main cost and also the biggest problem of power grid enterprises.The current accounting method for grid maintenance costs is based on a fixed-cost full cost method.But this method of allocating overheads can cause distortions in cost allocation.The activity-based costing method combines the cost of the product with the production activities based on the"operational resource consumption and product consumption operation",and is more suitable for the activities without physical products such as grid maintenance.Activity-based costing method is used to allocate the overhead of power grid maintenance to achieve the purpose of controlling grid cost and optimizing maintenance process.