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T电力公司单体资产成本归集分摊应用研究

Research on the Application of Cost Accumulation and Allocation of Single Assets in T Power Company
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摘要 T电力公司构建电网资产的全寿命周期成本归集分摊方法,完成标准作业成本测算、间接成本分摊规则设计及系统支撑功能构建,实现单体资产全寿命周期成本“可归集、易归集”。论文对单体资产全寿命周期成本数据进行深度挖掘和统计分析,为实物资产全维度综合评价分析、招标采购和运维检修提供决策支撑。 T Power Company constructs the life cycle cost accumulation and allocation method of power grid assets,completes the calculation of standard operating cost,the design of indirect cost allocation rules,and the construction of system support functions,so as to realize the"accumulative and easy to accumulate"of the life cycle cost of single assets.This paper deeply excavates and statistically analyzes the life cycle cost data of single assets,so as to provide decision support for the full-dimensional comprehensive evaluation and analysis of physical assets,bidding procurement and operation and maintenance.
作者 胡翀 HU Chong(State Grid Wuhan Electric Power Supply Company,Wuhan 430000,China)
出处 《中小企业管理与科技》 2021年第33期164-166,共3页 Management & Technology of SME
关键词 单体资产 成本归集 成本分摊 single assets cost accumulation cost allocation
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