Research On Cost Management Of Cogeneration Enterprise Based On ABC

In recent years,our country has persisted in promoting the construction of ecological civilization and persisting in implementing the strategy of sustainable development.As an important part of the Chinese economy,enterprises shoulder the heavy responsibility of sustainable development.With the competition among the power generation industry has become increasingly fierce.As energy-saving and environmental protection enterprises,the thermoelectricity enterprises have led to a vigorous debate.Although these enterprises win high policy support,it is not as optimistic as expected.Electricity and heat are special products.The price of electricity is set by the government,as well as the price of heat which is set by the regions.Due to the rising trend of fuel and supplies prices,thermoelectricity enterprises have to face the embarrassing situation in which cost rises are rising but sale price is stable.In addition,to respond to the call of national energy conservation and emission reduction,they have to increase environmental protection resource consumption,it leads to the shrinking profits.It is not conducive to the sustainable development of thermoelectricity enterprises.In this paper,SD Thermoelectricity Co.Ltd is taken as an example.Based on the existing academic research results of ABC and the current situation of enterprise cost management,my article designs cost management process based on ABC in the workshop 3 of SD Thermoelectricity Co.Ltd.First of all,this article analyzes the necessity and feasibility of the company’s application of cost management based on ABC from a theoretical point,which based on the literature review and theoretical research,combined with the characteristics of SD Thermoelectricity Co.Ltd.Then based on ABC,from cost accounting,cost control and cost management performance evaluation to solve the problems of cost management in SD Thermoelectricity Co.Ltd.By comparing and analyzing the difference of the costing results of two methods,we can discover that costing based on ABC is more comprehensive and reliable,and it can be the proof of effectiveness of the cost management based on ABC in the application and implementation of SD Thermoelectricity Co.Ltd.