Research On The Method Of Pricing Cost Accounting For Multi-Voltage Rating Of Power Transmission And Distribution Enterprises

The main purpose of this paper is to Analysis of the problems existing in the pricing of transmission and distribution pricing in power grid enterprises,and redistribute enterprise cost accounting system for power grid,in order to make the cost accounting and disclosure of the power grid enterprises to meet the needs of the production and operation management of the electricity regulatory agencies and enterprises.According to the characteristics of the subject,theoretical analysis method,case analysis method and deductive analysis method are used.First of all,from the concept of cost pricing,cost accounting was defined,analyze the differences between pricing cost and accounting cost.Compare and analyze the pricing models of power transmission and distribution in the United States,Japan and France.At the same time,the different pricing methods used in the transmission and distribution enterprises are analyzed and compared,provides a reference basis for the cost accounting method of multi voltage rating.Secondly,the article aim at the current problems of power transmission and distribution pricing cost accounting model,and summarizes the research status of domestic and foreign of power grid enterprise cost accounting,combinwith our country's electricity transmission and distribution reform,with the power to the basic characteristics of one-way flow,analysis of power transmission pricing cost and its composition,Strip costs unrelated to transmission and distribution activities,study on the distinction between permitted cost and period cost,the pricing cost accounting method of multi-voltage transmission and distribution based on voltage level for specific cost object.Thirdly,combine with the H power supply company of power transmission pricing cost case analysis,analysis of different voltage levels of power transmission and distribution of direct costs,indirect costs,the focus is distinguishing direct cost and indirect cost as the basis for the allocation of transmission and distribution of electricity in the process of power product transfer,fractional steps calculation and carry forward by regard different voltage levels as cost object.Finally,through the research and analysis of the article,it confirms that the multi-voltage level pricing cost accounting method can solve the shortage of current transport distribution pricing cost accounting method,is an effective method to improve the cost control,provides a reasonable reference for the supervision of the departments of power control.provides a reasonable reference for the supervision and control of electric power supervision department.