Study On Cost Management Of Electricity Project Based On Costing

For a long time,in the field of financial accounting of our country electric power transmission and distribution project,weak consciousness of financial accounting,financial management process problems such as imperfect exist for a long time,the repeated calculation,calculate leakage,and so on and so forth the financial accounting is scientific and efficiency of power transmission and distribution projects,lead to the efficiency of power transmission and distribution project financial accounting is not high.This is not conducive to plant network apart after the reform and development of electric power transmission and distribution project.Based on this,this article is based on the present stage our country electric power industry factory network separate reform background,starting from the present situation of our country electric power transmission and distribution project financial accounting,discuss the practical problems existing in the financial accounting,homework cost method and transmission and distribution project of financial accounting theory and practical application in particular,the architecture based on homework cost method of transmission and distribution project financial accounting system,and is verified through specific case.Specifically,this paper first analyzes the present status of transmission and distribution project financial accounting,points out the problems that exist in the transmission and distribution project financial accounting,and discusses the basic theory of homework cost method and the transmission and distribution project of financial accounting in particular,whether homework cost method is suitable for transmission and distribution project of financial accounting in our country.Secondly,this paper aimed at the specific characteristics of transmission and distribution projects,build the homework cost method of accounting model of transmission and distribution projects,including transmission and distribution project assignments library system and database system,designs the electric power transmission and distribution project of financial accounting objects,cost drivers,and calculate the cost of transmission and distribution project assignments.At the end of the paper with a + 500 kv dc transmission line project as an example for power transmission and distribution project as an example,discusses the homework cost method in the practical application of transmission and distribution projects,with the method of transmission and distribution project of traditional financial accounting,points out that the homework cost method in transmission and distribution project advantages of financial accounting,and put forward the safeguard measures on the implementation of homework cost method.