The Research On The Pricing Cost Accounting Of Natural Monopolies

To formulate product cost of Natural monopolies is the core to determine the government’s regulation of monopoly pricing. Reality and reasonable pricing cost cannot do without monopoly enterprises to provide effective or reliable cost information and use scientific accounting method. From the perspective of government regulation, to make reasonable and feasible pricing cost as the objective this article starting from reflecting the cost accounting situation of natural monopoly enterprise--a power transmission and distribution enterprise, so as to reveals the problems of cost accounting and the causes of these problems. The existence of these problems led to the enterprise’s cost accounting lack of scientific and reliable, which can not be directly used as regulatory pricing to implement the price of product. Meanwhile, provide objective basis and practical support for this paper to make the method of pricing cost accounting.This paper considers the content of pricing cost should be the current natural monopoly enterprise’s content on the cost accounting method-the full cost method. The content will be subdivided into manufacturing cost of reasonable and unreasonable and period costs, of which only reasonable manufacturing costs and reasonable period costs can take into the pricing cost.And to carry out calculations should based on the full cost method as the basis not be changed. During the course of accounting, this paper using the method of qualitative and quantitative elimination to analyze original accounting content. Reasonable cost which directly related with the regulate business will be collect into direct costs; reasonable cost which indirect will be collect into common costs. At the same time, expenses not related or unreasonable to control business should be included in the period expenses or to remove. Finally, using the pricing cost accounting method for the power transmission and distribution enterprise and analyze the result. Following these steps to provide effective evidence to establish standards for pricing cost and improve the price regulation system.