【作者】 李敬娜；

【导师】 戴立新；

【作者基本信息】 华北电力大学 ， 会计学， 2011， 硕士

【摘要】 热电联产企业作为既节能又环保的企业,在各国政策和法律中都享有极高的支持度,然而其发展现状并不乐观,如热电联产企业的产品电与热作为特殊商品,其定价模式仍由政府决定,企业没有自主权,然而煤炭及原材料价格却随市场大幅波动,使得成本上升而销售价格难以提高;由于企业选址靠近市区,与大型电力企业相比,规模较小、建设成本较高;电热产品供大于求的市场环境导致需求明显下降,前景不容乐观;此外,国家节能减排的执行力度也越来越大,增大了热电联产企业的环保成本。为了改变热电联产企业成本管理现状,提升企业竞争力,本文进行了作业成本法在热电联产企业的应用研究。论文主要内容包括:阐述作业成本法的国内外研究现状;进行作业成本法相关理论分析及热电联产企业传统作业成本法的应用与分析,在对已实施和未实施作业成本法的热电联产企业调研基础上,结合其行业特色和生产经营管理特点,重点对热电联产企业传统作业成本法应用目标、应用条件和关键成功点及困惑进行分析,为使热电联产企业作业成本法的应用得到提升,引入时间驱动作业成本法;通过热电联产企业时间驱动作业成本法的着眼点及难点分析,从准备工作,数据定义、获取与分析,建立试验模型,方案扩展四个阶段进行了热电联产企业时间驱动作业成本法的应用方案设计;最后以华电淄博热电有限公司锅炉检修分厂作为案例,进行了时间驱动作业成本法在热电联产企业应用的验证。本论文进行的作业成本法在热电联产企业的应用研究中,引入的时间驱动作业成本法在国外理论界与实务界的发展应用逐渐趋向完善和成熟,而我国目前开展的作业成本法相关研究大都处于传统作业成本法阶段,了解和运用时间驱动作业成本法的并不多,因此本文进行的热电联产企业时间驱动作业成本法的应用设计,不但可以满足热电联产企业成本管理等方面的需要,而且也为其他企业运用作业成本法提供科学有效的参考依据。更多还原

【Abstract】 As an energy-saving and environmental protection enterprise, Combined Heat and Power has extremely high support in countries policies and laws. However, the development situation which CHP faces is not optimistic. Such as constantly rising costs and difficult of improvement of sales price caused by the game of the market and plan; weak competition ability caused by small scale; falling demand caused by the change of product market environment, etc. For a change in the cost management status to promote an enterprise competition ability, this subject will make a research on the application of Activity-Based Costing in CHP. Includes the following content: elaborating domestic and foreign research status quo about ABC; analysis on application of Activity-Based Costing in CHP, investigating the successes and existing problems on activity-based costing method implemented CHP; and on this base, introducing TDABC raised by Robert Kaplan who raises the ABC, then designing a model about application of Activity-Based Costing in co-generation plant from preparation stage, the definition, acquisition and analysis of data stage, test model establishment stage and model broadening; finally to boiler maintenance department in huadian zibo thermoelectric Co., LTD for an experimental department, giving a validation.The TDABC referred in this thesis, gradually incline to perfect and mature in theoretical and practical circles in foreign. However, the related research about ABC in our country mostly in traditional stage, the TDABC is not realized and applied abroad. Therefore, the model design about the application of ABC in CHP, is not only can satisfy enterprise managers for cost management need, by contrast with the traditional activity-based costing, but also have low cost to implement, improve the feasibility and provide referential experience for application of ABC in other enterprises.更多还原