Activity-Based Costing Model And Application Research In Thermal Power Enterprise

The electricity generation side competition's aggravating, which causes the electricity generation enterprise pay more and more attention to cost control. Optimizing the production process diligently, reducing the non-increment work and the fine refinement business management already became the electricity generation enterprise's mutual recognition. This paper combines the cost of operation management's general method and the thermal power enterprise's special disposition. Firstly, the paper elaborates the standard cost of operation model's elementary theory. Then, this paper elaborates the thermal power enterprise cost of operation model resources storehouse, the work, the cost objective and so on; all those are basic integrant part design proposal. Finally, this paper unifies the GH thermal power plant's practice process, introduces GH thermal power plant service cost of operation models and the concrete utilization situation and maintenance model, movement model, support class expense model, profit model, and put forward the proposal to it deeper level utilization.