A Study On The Application Of Activity-based Costing In Thermal Power Plant

The high energy consumption,high emission,high input,and low efficiency output of the thermal power industry are widely criticized by the society.At the same time,the development of wind power,hydropower and nuclear power has brought great pressure on the thermal power companies.They urgently need to strengthen internal management in order to increase their market competitiveness and vitality.This article through the in-depth investigation and study of the T thermal power plant in Jilin Province,find the problems in the enterprise cost management,study how to apply the Activity-based Costing method to the cost management of the T plant,and provide a more reasonable,accurate and convenient method for the cost accounting of the company.The purpose of this method is to truly improve the level of corporate cost management and enhance the competitiveness of the company.Through consulting literature research,we have learned the research and application of Activity-Based Costing method at home and abroad,and defined the latest progress and application status of the theoretical research related to this method.Starting from the basic situation of the case object,the analysis finds the deficiencies in its cost management.Through the analysis,the necessity and feasibility of applying the Activity-Based Costing method are clearly proposed.On this basis,the production process flow of T plant is carefully sorted out,and its operation chain and value chain are constructed and drawn,and the entire production process is divided into several specific production sections.According to the carry out a gradual analysis of the specific process,and the production process division of operations,the establishment of the operation center and resource pool,determine the cost drivers and their own characteristics to determine the operation cost calculation process,developed a set of unique Activity-Based Costing method model.Finally,the author puts forward a series of safeguard measures for the key projects that need attention in the design process of cost accounting model for T plant.Enterprises need to improve the quality of corporate financial personnel on the basis of a sound database,strengthen the overall informationization level,and adjust the overall value chain-so as to ensure the effective implementation of Activity-Based Costing method in the enterprise.