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Study On Mechanism Of Electricity Price Based On Activity Value Creation In Coal-Electricity Value Chain

Posted on:2018-04-07Degree:MasterType:Thesis
Country:ChinaCandidate:C C DuFull Text:PDF
GTID:2359330515481520Subject:Accounting
Abstract/Summary:PDF Full Text Request
Electric power industry is an important basic industry in our country,which is related to national energy security,economic development and social stability.The reform of the power system is the decisive role of the market allocation of resources,but also a strategic choice to achieve efficient allocation of energy resources in China.Under the background of electric power reform,pricing mechanism has became the core problem of power system reform.How to establish a scientific and reasonable price formation mechanism has become the top priority of the electric power system reform.It will also be the focus of this paper.Firstly,this paper describes the background and significance of the research on the mechanism of coal price formation based on the value creation.Secondly,this paper discusses the theoretical basis of the thesis and the related theory,which is include cost theory,value chain theory,value creation theory and coal linkage theory.This paper analyzes the necessity and feasibility of coal price formation.Thirdly,through the method of investigation,the electric enterprises divides the electric activity,which is using DEA software to distinguish efficient and inefficient activity.Value-added activities,necessary and non value-added activities are distinguished by the value analysis and business process reengineering method.The price eliminate non value added activity.Based on the analysis of the commonly used electricity price model's advantages and disadvantages,this paper constructs the coal price formation model,which makes the price of coal and electricity more effectively.Finally,taking the Shandong power generation enterprise as an example,the formation process and rationality of coal electricity price are studied.On the one hand,the study can reflect the different operation of value creation and contribution.On the other hand,the study also consider the impact of demand factors.This study is conducive to promoting the process of market-oriented reform of electricity,but also provide a reference for the government to implement electricity price regulation.
Keywords/Search Tags:Activity-Based Costing, Value Creation, Coal-Electricity Price Formation Mechanism
PDF Full Text Request
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