Research On Cost Accounting Of Y Power Supply Company Based On The Price Reform Of Electricity Transmission And Distribution

As the basic industry for the development of the economy,the power industry has always attracted attention from all walks of life.However,due to the nature of the power industry’s monopoly,the price of electricity cannot reflect the real fluctuations in the electricity market.Based on this background,the State Council promulgated the "Measures for the Supervision and Audit of the Pricing of Transmission and Distribution Costs",which opened the prelude to the reform of transmission and distribution prices and the establishment of transmission and distribution pricing mechanisms,and stipulated that the principle of future transmission and distribution pricing is "permitted cost plus reasonable Therefore,the focus of the reform of transmission and distribution prices lies on how to reasonably determine the transmission and distribution costs of power grid companies.However,my country’s current grid companies’ calculation of transmission and distribution costs is too extensive,which does not meet the requirements of the transmission and distribution price reform for the cost supervision and review of grid companies.Therefore,the purpose of this article is to optimize the problems existing in grid companies’ transmission and distribution cost accounting.,Enabling grid companies to calculate the cost of transmission and distribution to meet the requirements of regulatory agencies.First of all,literature at abroad,this paper analyzes the distribution the influence of electricity price reform of power industry and for distribution cost accounting research both at abroad,found the reform radically changed the profit pattern of the electric power enterprise,and have a new request for cost accounting,then the method of cost accounting theory and the theory of distribution electricity price reform is analyzed in this paper,try to cost accounting theory to the methods of improving transmission and distribution cost accounting,this paper lays the theoretical foundation of this article.Secondly,the current situation of electric power transmission cost accounting of Y power supply company,through the analysis of electric supply company Y transmission cost accounting of the composition and characteristic,found Y power supply companies still use completely cost method accounting for transmission and distribution costs,not shed some of the cost has nothing to do with the transmission and distribution business,cost calculation object fuzzy,this mode of accounting cost of transmission and distribution results cannot match the tariff revenue,is not enough to support cost whose distribution electricity price reform.Again,the requirements of the distribution electricity price reform in China,on the basis of cost accounting theory,combining the characteristics of the electric energy from high to low pressure flow step by step,analyse the composition of transmission and distribution costs,scientific selection of project cost apportion causation,put forward to different voltage grade of products for cost accounting object points and voltage grade of distribution cost accounting method,reasonable division of direct costs and indirect,and Y the cost data of the power supply company,for example,for example of power transmission and distribution cost accounting estimates.Finally,this paper studies,using different voltage grade of power products for cost accounting object points and voltage grade of power distribution cost accounting method,different voltage grade of power transmission and distribution costs can be calculated,meet the reform of electric power transmission and distribution regulation of "cost plus reasonable profits allowed" requirement,for the calculation of distribution of electricity power grid enterprise provides a reliable source of information,accurately reflect the operating results of an enterprise business activities,administrative decision provides financial analysis for the power grid enterprise data,provide support for business lean management.