The Application Research Of Equivalent Method On Operating And Maintaining Cost Allocation Of State Grid Hubei Maintenance Company

The reform of transmission and distribution prices requires that the transmission and distribution prices of each line of the grid companies be established on the principle of "permissible costs plus reasonable benefits".At present,the operating and maintaining cost of Chinese power grid enterprises has not been aggregated and allocated according to different transmission and distribution lines,so that the permitted cost of a single line cannot be accurately determined.As the prices of power transmission and distribution assets have increased rapidly in recent years,the allocation in according to the ratio of original value of the fixed assets will lead to the problem that the actual maintaining cost of the old assets of a single line is high while the approved price is low.On the basis of cost accounting theories,according to the supervision and examination methods of electricity transmission and distribution costs and the product cost accounting system of the power grid operation industry,based on the principle of reasonable cost allocation,and based on the grid industry budget standards,this paper proposes a new method of allocating the operating and maintaining costs of transmission and distribution lines for power grid enterprises using the equivalent method.By building a model and performing calculations on an example,it is proved that the cost allocation results based on the equivalent method are less volatile and the project cost changes are more stable,which is beneficial to the company’s cost management and forecasting.In addition,the cost allocation result of the equivalent method is consistent with the fact that the old assets have a high failure rate and high maintenance costs as the service life increases.It can avoid problem that the actual maintaining cost of the old assets is high while the approved price is low caused by the original value ratio method of fixed assets.This paper fully confirms that the equivalent method is more reasonable,stable,and meets the actual cost assessment requirements.The reasonable application of the equivalent method in the operating and maintaining cost allocation of the power grid enterprises could provide more reliable data support for the calculation of the permissible costs in the transmission and distribution price setting process,which contribute to improving the efficiency of the transmission and distribution price setting process and the accuracy of the results.