The Research On The Activity Based Costing Item In Power Grid Enterprise

In the information technology development and the market changeful competition environment, power supply enterprises face increasing operating pressure,"Factory network is separate , contest price gets online"marked that the power system reform officially enters the implementation stage whose goal is to break monopoly ,draw into competition and build the new power market system .After power system reform,the power supply enterprises change their operation mode,but the enterprise management mode has not yet adjust that timely and accordingly, especially elaborating management which is quite weak ,based on the cost management. Because of the more indirect costs and share costs, the accounting and management of power enterprise are more complicated than traditional manufacturing industry.Cost of inaccurat information will have a serious influence on the power supply enterprise management,which led to make the wrong decision . The power supply enterprise's complexity and peculiarity determine that the cost management reform is necessary.At present, the power supply enterprise use traditional cost accounting system which cannot share the indirect cost reasonably and provide accurate cost information.Therefore, the key points to improve market competitiveness of the power supply enterprise and problems needed to be resolved are building a more reasonable cost accounting system and operation mechanism.This paper brings advanced management and cost accounting method of activity-based costing into power supply enterprise,aiming at solving the problems of the current cost accounting and management in the power supply enterprise after electrical market reform.It expounds the necessity and feasibility of power supply enterprises implementing the activity-based costing method .By combineing with the characteristics of power supply enterprise,this paper bulids activity-based costing application system which can improve the accuracy of cost accounting in the power supply enterprise.This paper argues that in order to promote enterprise's management level completely and business performance service and to provide help for enterprise decision, the power supply enterprise must update the management thoughts at the first step ,then account cost accurately and utilize the activity-based costing method effectively.