As the quick development of Electric Power Corporation, the existing policy of Outage Scheduling can not meet the need of reliability and cost management. But at the same time, the index is lacked for establishing an appropriate strategy. Activity Based Costing is a new method to calculate the cost. After the introduction of the ABC, multiple dimensional cost data can be obtained. In this paper, the existing model of Maintenance management has been analyzed and the process of establishing an ABC model in the electric power corporation has been described in detail. The application of the ABC data in the fixing management and in the process of establishing the optimized fixing strategy is introduced. The Activity Based Costing data can provide valuable information needed for the corporation in establishing the Maintenance strategy.
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