Application Research Of Activity-Based Costing In GS Power Company

Wit h the cont inuous advance ment and deepening of China's power market reform,the pattern of “separate plant and network,bidding online” has gradually taken shape,and the “13th Five-Year Plan” is underway,and the competitive environment in the power market is becoming increasingly fierce.Under the premise of no different iation of power products,wind power enterprises must take cost leadership as the most important competit ive strategy,and must active ly adopt various effective measures to improve the cost ma nage ment le vel and reduce operating costs.However,at present,there are still some proble ms in t he cost account ing of China's wind power generation companies,whic h makes it impossible for enterprises to realize the cost account ing of the sub-units.The repair cost account ing cannot meet the needs of refined manage ment.Because cost account ing is not co mprehensive,cost data cannot strongly support companies' decisions,and it is difficult for enterprises to achieve industry comparison of cost data and achieve budget mana gement.The activity-based costing method can not only provide accurate and comprehens ive basic cost data for wind power enterprises,optimize the ent ire operation process,effective ly control costs,but also help enterprises to improve the overall manage ment leve l.Therefore,the application o f the activit y-based costing method in wind power enterprises has important guid ing va lue for the development of wind power enterprises to achieve better and faster deve lopment,and it is also of great significance for furt her promotion of clean energy.Based on the theoretical and applied research results at home and abroad,this paper clarifies the basic princip les and imple mentat ion procedures of the activity-based costing method,analyzes the cost status and exist ing problems of GS wind power company's tradit iona l cost account ing method,and the feasibilit y and necessit y of applying the activity-based costing met hod.Under the premise of adhering to the princ ip le of importance and cos t-effectiveness,combined wit h the particular ity o f wind power enterprises,this paper systemat ically carries out the activity-based costing method by reorganizing the resource pool,designing the operation database,determining the cost object and analyzi ng the cost drivers.design.At the same time,this paper expounds the application va lue of the activity-based costing method in GS Wind Power Company,and proposes the safeguard measures for the implementation of the program.The applicat ion process of activity-based costing is more comp licated and professional.GS Wind Power Company should obtain the support of management and cooperation wit h var ious departments before imp lement ing the application pla n.In imple mentat ion process,departments should prompt ly feedback informat ion,cont inuous ly optimize and improve working system.The system constructio n and personnel training can enable ABC to be effective ly imple mented in the company,and thus provide comprehensive data support for the company's mana gement decis ion-making,reduce costs and increase efficienc y,and enhance market competitiveness.