论热电联产企业的成本核算与管理

Discussion On Cost Accounting and Management of Power-Heating Cooperation Company

随着我国经济不断发展,人们的生活水平显著提升,供热需求增长迅速,供热改造规模不断扩大,城市供热锅炉改建进度显著加快。但是受到原材料价格的影响,热电联产企业的经营环境发生了较大的变化,相关人员需要更加重视成本核算与管理工作。文章探究了热电联产企业成本核算与管理的重要意义,并提出了加强与秸秆供应商的合作、提高秸秆综合利用率、建立标准成本核算管理系统等策略。

With the rapid development in China,people's living standards have improved significantly,the demand for heating has grown rapidly,the scale of heating renovation has continued to expand,and the progress of urban heating boiler renovation has been significantly accelerated.However,affected by the price of raw material,the operating environment of Power-heating cooperation company has changed great,and relevant personnel need to pay more attention to cost accounting and management.This paper explores the significance of cost accounting and management in Power-heating cooperation company,and puts forward some strategies,such as strengthening cooperation with straw suppliers,improving the comprehensive utilization rate of straw,establishing standard cost accounting management system and so on.