Analysis Of Incremental Distribution Cost Accounting

In order to implement the Opinions of the State Council of the CPC Central Committee on Further Deepening the Reform of the Electric Power System(No.9,2015),encourage the third.party social capital to join the incremental distribution industry,carry out the operation of the incremental distribution network,promote its development and improve its work efficiency,the Energy Bureau issued the "Orderly Open Distribution" in November 2016."Network business management measures" to urge relevant management departments to formally implement incremental power distribution related businesses.Up to today,292 pilot reforms have been launched.The pilot projects include not only economic development zones,industrial parks,industrial parks,tourist economic zones,but also schools,mining areas,oil fields,etc.With the continuous expansion of the pilot,the formation of incremental distribution business has not been a long time,the national level has not yet introduced the relevant incremental distribution network distribution price measures and rules.Only by standardizing and rationalizing the pricing mechanism can incremental distribution investment behavior be reasonable and legitimate,and avoid irrational investment.Therefore,based on the "allowable cost plus reasonable income" pricing.principle,how to correctly calculate the cost of incremental distribution business,reflecting a reasonable distribution price,is also a problem of particular concern to regulators.Based on the existing theories of transmission and distribution and the cost accounting methods of transmission and distribution,considering the existing problems in the cost accounting methods of transmission and distribution,this paper explains the concept of incremental distribution network,the related concepts of cost accounting and related theories,and then combines the characteristics of the incremental distribution business,and adds the incremental distribution cost accounting.The cost accounting of quantity distribution is analyzed to avoid these problems as far as possible in the cost accounting of incremental distribution business.Then,according to the development status of incremental distribution business in Industrial Park A,the cost data of incremental distribution business in recent years are collected,analyzed in detail,pointed out its unreasonable existence,and put forward the solution to these problems.Finally,this paper puts forward some suggestions for the cost accounting of the national incremental distribution network.