A Study On Pricing Based On Cost Accounting In A Transmission And Distribution Enterprise

As the basic products of the electric power industry,electric energy products also serve as a necessities for social life,and their prices have attracted much attention.Transmission and distribution companies are the key to the transmission of electric energy products.Therefore,the development of transmission and distribution companies is not only for their own interests.The influence is also closely related to our social life.Under the background of the power system reform,the reform of the transmission and distribution power system has also been required to be further promoted.If it is necessary for the reform to proceed smoothly,then the transmission and distribution tariff system must be clarified.However,at present,the transmission and distribution tariff system in China is in the reform phase,and it is stipulated that the transmission and distribution tariffs shall be verified in accordance with the method of “permitted cost plus reasonable return”,and the permitting cost of supervision and approval shall be taken as the target,so that the transmission and distribution enterprises can make up for their own permissible costs.Get a reasonable return.The price of electricity transmission and distribution in China before the reform was calculated by subtracting the electricity purchase price from the electricity sale price and dividing it by the transmission and distribution volume.After this year’s reform,the sales price will consist of electricity purchase price,transmission and distribution price,permitted income,and taxes.Here,we only discuss the transmission and distribution prices,so the focus is on how to reasonably determine the transmission and distribution costs of transmission and distribution companies.Therefore,it is necessary to accurately account for the costs incurred in the transmission and distribution links based on permissible costs.Good to determine the transmission and distribution prices.This paper aims to develop a reasonable and accurate transmission and distribution tariff for transmission and distribution companies,starting with the cost accounting model of transmission and distribution companies,distinguishing the production costs and period costs of transmission and distribution,and introducing electricity products with different voltage levels as the The object’s cost-based pricing system accurately calculates the costs of transmission,transformation,and distribution.It provides an objective basis for power pricing regulators to measure the truthfulness and reasonableness of transmission and distribution prices formulated by transmission and distribution companies.It also hopes to provide a set of simple and reasonable pricing methods for transmission and distribution enterprises’ pricing for transmission and distribution..This article first analyzes the entire industry,and then from a certain company to start a detailed analysis,found that the industry is currently using the full cost method of accounting for the cost of energy products,and did not peel off the cost of accounts related to the allocation of business is not related to the subject;nor a set of reasonable The method of carrying forward the cost of products,so this paper proposes the need to divide the direct and indirect costs of electric energy products;at the same time,it needs to closely link the flow of electric energy,and the different voltage grade electric energy products unique to transmission and distribution companies are the objects of accounting.Carry forward step by step.Improve the current costing and pricing system for power transmission and distribution companies,closely link the business links,re-submit accounting items in accounting,and formulate uniform standards that can be included in the permissive costs,and finally provide a set of lessons for the transmission and distribution enterprises.Complete,easy-to-operate pricing system for transmission and distribution pricing.