基于DEMATEL和组合赋权的电网作业标准成本差异化配置算法

Differentiated Allocation Method for Power Grid Activity-Based Standard Cost Applying DEMATEL and Combination Weighting

为满足电网企业成本精益管理需求,完善电网运维检修作业标准成本体系,针对我国地区间经济水平、管理水平及自然环境差异大的问题,开展电网作业标准成本差异化配置算法研究。首先,结合电网作业标准成本的应用机制,确定了基于决策与评价实验室法(decision making trial and evaluation laboratory,DEMATEL)和组合赋权法的作业标准成本差异化配置算法;然后,以变电站检修业务为例,依据实际数据,实现了作业标准成本的差异化配置;最后,基于J-T非参数检验法,对差异化配置结果的合理性进行验证。研究表明,所提出的作业标准成本差异化配置七步法有效且合理,并获得了影响电网作业标准成本配置的四大关键因素,为推进电网企业提质增效与内部挖潜奠定了理论与实践基础。

In order to meet the lean management needs of power grid enterprises,improve the activity-based standard cost(ABSC)system of power grid maintenance,a differentiated allocation method for power grid ABSC is researched considering the differences in economic level,management level and natural environment among regions in China.Firstly,the calculation method based on the decision-making trial and evaluation method laboratory(DEMATEL)and combination weighting method is put forward according to the characteristics analysis of the maintenance activity and the maintenance work.Then,taking substation maintenance as an example,the differentiated allocation result of power grid ABSC is acquired on the basis of the engineering data.Finally,the rationality of the calculation results is verified on the basis of J-T nonparametric test method.The results show that the proposed method is effective and reasonable,and four key factors affecting the power grid ABSC are obtained.The results provide a theoretical and practical foundation for promoting management quality and production efficiency of power grid enterprises.