基于SAP的度电全成本分析与经营一日结算

SAP-based Total Cost per kWh Analysis and One-day Business Settlement

本文探讨了电力企业传统成本管理中存在的问题,论述了作业成本法的分析原理,以及运用作业成本法实现度电全成本分析的具体方法,在此基础上结合SAP业务财务一体化系统的实施,可有效实现发电企业度电全成本分析,建立财务和业务的洞察能力,并最终实现企业经营一日结算的目标。

This article discusses the problems existing in the traditional cost management of electric power companies,and expounds the analysis principles of activity-based costing,as well as the specific methods for realizing the total cost per kWh analysis through the activity-based costing.On this basis,the combina⁃tion with the SAP business and financial integration system can effectively realize the total cost per kWh analysis of power generation enterprises,establish financial and business insights,and finally achieve the goal of one-day business settlement.