Supply Enterprises The Cost Of Fixed Assets

Through detailed analysis of the current cost management of capital assets adopted by power supply enterprises, the thesis elaborates on the characteristics of those assets and the difficulty in the management in the traditional mode of assets administration, a long-term focus and problem in the industry. To cope with the issue, based on the latest development in the theories concerning cost management, the thesis introduces life cycle cost theory into cost management of capital assets targeting at the need for development of the power industry. Opening with a brief introduction of the origin and characteristics of the theory, the thesis focuses on the application of it into cost management of capital assets as well as related approaches. A case study into the application of life cycle cost theory into the operation of a power-supply enterprise is included for the analysis of the possible influence of the theory on the cost management of capital assets along with an initial probe into the conditions and scopes concerning the application of the theory.