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The Cost Management Research Of Cogeneration Power Plant

Posted on:2016-04-04Degree:MasterType:Thesis
Country:ChinaCandidate:W Q XieFull Text:PDF
GTID:2309330464451458Subject:Accounting
Abstract/Summary:PDF Full Text Request
Power industry is a basic industry that belongs to the National economy, the healthy and sustainable development playing a critical important role in the continuous development of National economy. Through 50 years efforts, our national power industry has made a considerable progress later on the founding of our new nation. On January 14, 2013 the national energy administration released annual capacity of 87 million kilowatts of power generation of new equipment. Electric power industry is developing so fast and on such a large scale, the main reason is that the competing investment subject since the reform and opening up of the electric power industry. At present, China’s economy is in a steady and rapid growth stage which to lay a good foundation for the development of Power industryElectric power system reform requires that the government will no longer make power generation plan and power plants and users can set the price to trade directly. For power generation enterprises, it means that it can sell electricity to users directly. So under the current market system, how to strengthen the cost-control, how to avoid market risk at a lower cost, it will be the most important task which the power industry should consider seriously. At this moment, the cost of the cogeneration power plant is particularly important.Under the background, the article summaries basic theory of cost management, value chain and joint product costing theory, it analyzed the methods of distributing the pyroelectricity couplet product. Based on those,I made a detailed investigation directed to the current cost of power generation business management and proposed the necessity of strengthening cost management. The article posed that standard cost management method and value chain analysis can be introduced into cogeneration power plant cost management. The results of this research for cogeneration power plant maybe have a certain reference value to carry out standardization work cost management and value chain analysis...
Keywords/Search Tags:Cogeneration power plant, Cost management, Value chain, Standard cost management
PDF Full Text Request
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