Research On The Application Of ABC In CHP

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.