Study On Application Of Activity-Based Costing In Power Grid Enterprises

After the reformation of power system,the operation pattern of grid operation group has changed.But the business management has not yet adjust correspondingly,in particular the accuracy management of cost management is weak.At present,the traditional cost accounting can't allocate cost for each department and specific product accurately.So establishing the mechanism of cost become more and more important to improve the competitiveness of Power Grid Enterprises.On the basic of the concept and principle of ABC in Power Grid Enterprises,the article analyses the necessity and feasibility of application to Power Grid Enterprises.This new cost accounting method can help Power Grid Enterprises to construct a more scientific cost accounting system.It can also improve the accuracy of cost and make decision.