Applied Research Of Costs Control In Coal Steam-electric Plants Based On Activity-Based Costing

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 severe competition among power enterprises is becoming 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 become the consensus of power enterprise. This paper combine 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.