The Study On The Application Of ABCM In Thermal Power Enterprises

With the deep development of electric power reformation and gradual setting-up and improving of electric market, the country introduces competition mechanism to electric enterprises, especially for the reason of higher requirement in price bidding. In new management environment, reducing the cost of thermal power enterprises and improving the long-term competitiveness have become the mainstream of the development of Thermal power enterprises. On the background, from a high degree of Strategic Enterprise Management,the introduction of the new cost management method of ABCM in the thermal power enterprises is exploratorily researched in the paper.ABC Accounting and ABCM of the thermal power enterprises are mainly studied In this paper. As regards the ABC Accounting, through the allocation of resource pool, the division of activity center,the set of cost driver as well as the choice of the Cost Object in the thermal power enterprises, this paper expounds the steps of ABC Accounting of the thermal power enterprises in detail and builds a thermal power enterprises ABC Accounting model,offering the help of the accurately accounting of electricity cost of the thermal power enterprises. As regards the ABCM, the paper proposes the establishment of ABCM based on ABC, conducting Activity Analysis, Activity Improvement and Activity Performance Measure on the thermal power enterprises by use of activity-based costing information, identifying the existing problem of the Activity in the thermal power enterprises, searching Value-added Activity and Non-Value-added Activity, reorganizing the Activity processes and improving its competitiveness. Finally, HA Thermal power plant as examples is proved, in conjunction with the concrete application of the ABCM in the thermal power enterprises, indicating that the application of the research results of this paper in thermal power enterprises can obtain good results.At present, the number of domestic scholars specializing in the use of ABCM in the Thermal power enterprises is relatively small. Learning from the predecessors'research results of ABCM, introducing ABCM into the thermal power enterprises,this paper not only enriches the theory of ABCM, but also the results of case studies provide scientific decision-making basis for the thermal power enterprises.