Application Of Activity-Based Cost Method In H Thermal Power Enterprises

In recent years,the high input,emission,energy consumption and low efficiency output of thermal power industry have been criticized by all walks of life.At the same time,the development of wind power,hydropower and nuclear power has brought great competitive pressure to thermal power enterprises.In the context of the continuous development of China's power market,the reform of the power system is also in progress step by step,and the relevant power business is divided into generation business and grid related business.At the same time of further asset restructuring of power generation and grid business,China's power industry continues to impro ve the relevant competition system,making the monopoly situation of power generation enterprises broken.In the new development situation,the competition between thermal power enterprises is more and more fierce,and the development prospect of thermal power enterprises is not optimistic.The traditional cost accounting method can not distribute manufacturing cost reasonably and perfectly,nor provide accurate decision-making basis for the pricing of thermal power enterprises.In addition,cost plays a key role in the production and operation activities of thermal power enterprises.Unreasonable cost will cause difficulties in production and operation of enterprises,and enterprises will bear huge cost pressure,which will lead to difficulties in the development of enterprises.Therefore,by improving the cost accounting,thermal power enterprises can more reasonably integrate the enterprise resources,improve the enterprise vitality and market competitiveness.In the above context,thermal power enterprises began to pay attention to improving the cost accounting meth od,introducing activity-based costing for cost accounting.In this paper,by investigating the current situation of H thermal power plant in Shanxi Province,analyzing its financial statements and other relevant contents,we find and analyze the existing problems in the cost management of H thermal power plant.By introducing activity-based costing,we can improve the cost management level of the enterprise,so as to improve the level of business activities and competitiveness of the enterprise in the same industryThis paper uses a series of methods,such as the combination of theory and practice,the combination of quantitative and qualitative methods.Firstly,it combs out the basic principles and concepts of activity-based costing,compares the activity-based costing and traditional cost management methods,then introduces the cost management status of h power generation enterprise,analyzes the cost composition of h power generation enterprise,and clarifies its existing problems.Secondly,it analyzes the idea and principle of application of Activity-Based Costing in thermal power generation enterprises,divides the activities according to the production process,establishes the activity center and resource base,determines the cost drivers,plans the cost activity calculation process,and establishes the activity-based costing model of h power generation enterprises.Finally,the paper puts forward the corresponding guarantee measures for the key projects in the cost accounting model of h power generation enterprise.It can provide the basis for the reasonable implementation of ABC in enterprises,and then continuously improve the database foundation of enterprises,improve the level of enterprise informatization,adjust the enterprise value chain,and enhance the industry competitiveness of enterprises.