文档介绍：华北电力大学(保定)
硕士学位论文
作业成本法在燃煤发电企业成本控制中的应用研究
姓名:高婷婷
申请学位级别:硕士
专业:管理科学与工程
指导教师:刘树良
2011-03
华北电力大学硕士学位论文

摘要
随着电力市场改革的逐渐深入,竞价上网政策和大客户直供电政策使发电企业
看到了机遇和挑战,外部经营环境的严峻使得发电企业间竞争愈加激烈,使发电企
业越来越重视成本节约和控制。努力优化生产流程,减少非增值作业,实施新型作
业成本法已经成为发电企业的共识。本文把作业成本法和燃煤发电企业的特殊性相
结合,论述了作业成本法的实施程序,发电企业作业成本法的基本原则和目标,作
业单元的划分方法,作业链的确定方法,以及成本计算方法和成本优化原则;并结
合河北某燃煤发电厂的实际情况,介绍了作业成本法在该电厂中的实际应用,并对
作业增值性进行了分析,并说明了企业推行的配套措施,以及企业实施后的成效,
并对其更深层次运用提出了建议。

关键字:作业成本法、燃煤发电企业、成本控制、成本优化
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华北电力大学硕士学位论文
Abstract
With the gradual electricity market reform deeply, bidding for access policy and big
customer straight power supply policies enables the power enterprises find opportunities
and challenges, external business environment makes the petition among
power enterprises is ing increasingly fierce, which enables the power enterprise
pay more and more attention to save cost and control. Efforts to optimize production
technological process and reduce non value-added activity and implementing new
activity-based costing method have e the consensus of power enterprise. This
bine the general method of activity-based costing and the particularity of
power enterprise, expounds implementing procedures of activity-based costing, expounds
the basic principles and objectives of activity-based costing in power enterprise,
expounds activity unit partition methods, activity chain and the principle of activity cost
calculation method and cost optimization. Combined with the actual situation of a in
Hebei, this paper introduce the application of activity-based costing method in this plant,
analyses the value-added activity, and illustrates the supporting measures in enterprise,
the effect after implementation and the Suggestions of the application deeply.

keywords: activity-based costing; heat-engine plant; cost control; cost optimization
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华北电力大学硕士学位论文原创性声明
本人郑重声明:此处所提交的硕士学位论文《作业成本法在燃煤发电企业成本
控制中的应用研究》,是本人在导师指导下,在华北电力大学攻读硕士学位期间独
立进行研究工作所取得的成果。据本人所知,论文中除已注明部