The Application Of Activity Based Costing In XT Electric Power Company

Electricity is a maintain the normal operation of national economy and the residents’ production and living of basic energy, in the process of promoting social and economic development have a far-reaching impact. Industry characteristics of power supply enterprise to its own shoulder unshirkable responsibility, not only to maintain the basic operations of the entire social and economic needs, and shoulder the heavy burden of social power supply security. The latest reform according to the state shall implement a grid, the grid will gradually form a separate government functions from enterprise management, factory network separate model, and formed "to hold the middle, let go of the two" new pattern of power, marked the monopoly power grid for a long time will be broken, the formation of new system of the electric field. Therefore, the primary problem to be solved in power supply enterprises is how to efficient and accurate cost accounting management system, only guarantee the accuracy of the internal cost accounting, to provide enterprises with the real and accurate cost data, encourage enterprises to adopt reasonable measures for cost control in the process of production and operation, improve enterprise management level, increase market competitiveness, to cope with the coming of the new pattern.In this paper, on the basis of homework cost method, in order to improve enterprise competitiveness perspective, with the examples of XT Electric Power Company study of its current cost management method, the analysis is still the problems of cost management, and from the homework cost method, the apportionment of enterprises are the indirect costs to the data comparing with the traditional cost method, homework cost method are obtained in XT Electric Power Company implement the necessity and feasibility analysis. Finally aiming at XT Electric Power Company management way put forward the corresponding safeguard measures and conclusion.The author by comparing method and factor method to homework cost method to the cost management process, find out XT Electric Power Company defects of traditional cost method in electric power supply company, and its labor costs with the homework cost method in the apportionment between different power customers, the last of the two different operation method, comparing the humanistic contribution to further the details of the cost allocation concluded, by pressing the operation agent distribution costs to different customers in electricity, precision of each job and the connection between the electricity customers, so as to reflect the enterprise in the different customer the amount of electricity costs, management for the enterprise to carry on the deep customer profitability analysis provides the effective data support, cost management and performance hook, fully arouse the enthusiasm of the cost control of the whole staff and promote the enterprise to make internal performance evaluation and strategic decisions about the future.