Cogeneration Index System Of Enterprise Cost Accounting Methods And Management Research

With China’s economic and social development, the improvement of people’s living standard, and acceleration of industrialization and urbanization, the heating demand is growing rapidly, and new heating area are expanding rapidly. Especially the recent air quality deteriorating caused extensive concern of the whole country and the world public opinion, next we should quicken our pace for small boiler rebuilding in the city. Because the cogeneration unit has synchronous desulphurization and denitration, high efficiency filter and other environmental protection facilities, with which it makes full use of waste heat, wastewater recycling and other environmental protection advantages, coupled with the internationally recognized high efficiency and energy saving characteristics, the cogeneration unit certainly will be the first choice of the urban and industrial district heating. Cogeneration installed in China will account for an increasing proportion with broad market prospect.Based on the background that related heating price policy in China is formulated by the local government with no unified management in the heating industry and heat source diversity of the heating company, at present the cogeneration enterprise management is basically combined with the characteristics of local policy, not forming a unified, standardized management model and indicator system. As a result, there are still lots of work for enterprises to do in the management specification. At the same time, most of the production equipment, working medium (steam and condensate) are shared in the process of heat and electricity production. As a result, it has always been a problem in production enterprises for the calculation of cogeneration comprehensive benefit and electric heating cost allocation.Based on a large number of data consulting and combined with the author’s own nearly 20 years of work and management experience in cogeneration enterprise, this paper studied electricity and heat cost apportion for cogeneration from the angle of the heating extraction effect on energy output. What’s more, it expounded the causes of cogeneration comprehensive benefit, which provided a new reference point of view for cogeneration project decisions and operating cost accounting.At the same time, the author made related statements for the establishment of cogeneration enterprise management indicator system, which is mainly divided into two parts:the general part and heating-network part. The general part mainly refers to indicator system built by enterprise which supplies heat through cogeneration unit and heat exchange station; Heating-network part refers to indicator system that the heat-supply enterprise should establish. Some reference opinions are put forward for related important management indicator and assessment.