摘 要

电力技术的迅速发展使得电力企业在社会上的影响力越来越大。电力企业尤其是火电企业，作为一种高能耗企业，煤炭是其最主要的原料。然而煤炭价格逐年上涨使得企业原料成本不断上升，对电力企业盈利能力带来了极大的影响。如何应对成本上升的压力，已成为考验企业经营是否成功的关键问题。与传统成本计算方法相比，作业成本法被学界认定为是一种更先进的成本计算方法，已经被推广运用于诸多行业企业并取得优异的效果，如制造业、服务业。但是，作业成本法在电力企业的应用研究还不够充分。以此为背景,本文就作业成本法引入电力企业并运用进行探索性研究，以期对我国电力企业作业成本法的应用实践提供帮助。

本文运用理论研究与案例分析相结合的方法进行研究，在对国内外作业成本法相关文献和研究进展进行综述的基础上，阐述了它的基本理论与具体实施方法，并对其优越性进行了详细的分析。进而结合企业案例，研究了粤电集团成本核算的现状及缺陷，并深入探讨了在粤电集团实施作业成本法的可行性，最后对粤电集团作业成本法的应用进行设计，根据粤电集团的实际情况并吸收其他公司实施经验，提出了应用要点，并以举例分析的方式给予示范，同时给出了实施作业成本法的建议与措施。

关于作业成本法的科学研究浩如烟海，本文在努力对已有成果进行总结归纳的同时,尝试将作业成本法引入电力企业中,不仅打开了新的思路，扩大了作业成本法的应用范围，而且以举例说明的方式为电力企业应用作业成本法提供了科学参考。

关键词：作业成本法；电力企业；粤电集团；应用

Abstract

With the rapid development of electricty technology, the electric power enterprises‘ influence also occupies an increasingly important position in society. As high power consumption enterprises,coal has always been the most important raw material for power companies,especially thermal power enterprises. However, the rise of coal prices year by year makes the rising cost of raw materials, which greatly affected the profitability of power companies.How to deal with the pressure of rising costs has become the key issue to test whether the business operating is successful . Compared with the traditional cost calculation method, the activity-based costing method is regarded as a more advanced cost calculation method by academia.and it has been widely used in many industries and enterprises ,such as manufacturing industry and service industry, which has obtained excellent results. However, the research in applying activity-based costing in power enterprises is not enough. In this background, this paper carries on the exploratory research in introducing the activity-based cost method into the electric power enterprise and applying it,which is expected to offer help to practice the activity-based costing method of electric power enterprises in our country.

This paper use the way of combining the theoretical research and case analysis to do researsh. Based on the research of the related literature and research progress of ABC at home and abroad, this paper expounds basic theory and concrete implementation method of the activity-based costing method , and has carried on the detailed analysis to its superiority. And then through the real example, the paper research the Yuedian Group cost accounting status and shortcomings, deeply discusses feasibility of implementing the activity-based costing method in Yudian Group. Finally, designs the application of activity-based costing method in Yuedian Group. According to Yudean Group actual situation and absorb the implement experience of other companies , put forward the application points, and give a demonstration through the way of example analysis.In the moment ,and gives other recommendations and measures to implement the activity-based costing method .

Although there are so many related researches about the activity-based costing method, this paper attempts to summarize the existing achievements and try to introduce the ABC into the electric power enterprises .the paper not only opens up new ideas, but also expands the application scope of the activity-based costing method. and also use the example to provide a scientific reference for the application of the activity-based costing method in power enterprises.

Keywords:Activity-based costing；Electric Power Enterprise；Yudean Group；Application

目 录

第1章 绪论 1

1.1 研究目的与研究意义 1

1.2 国内外研究现状 1

1.3 研究内容与研究方法 3

第2章 作业成本法的基本理论 5

2.1 作业成本法的相关概念界定 5

2.2 作业成本法的实施步骤 6

2.3 作业成本法与传统成本法的差异 7

第3章 粤电集团成本核算现状及问题 8

3.1 公司概况 8

3.2 企业成本核算现状 9

3.3 存在的问题 11

3.4 粤电集团引入作业成本法的可行性 12

第4章 粤电集团作业成本法的应用 14

4.1 公司作业成本法应用要点 14

4.2 公司作业成本法应用举例 15

4.3 对公司作业成本法应用的建议 17

第5章 结论与展望 17

5.1 研究结论 18

5.2 研究展望 18

参考文献 19

致谢 20

第1章 绪论

1.1 研究目的与研究意义

1.1.1 研究目的

在国家实施电力体制改革中，国家电力公司的业务被分为发电和供电两部分，并对这两块业务进行了重组，从而打破昔日的垄断局面，引进了竞争体制。而且在新体制下,电力企业之间的竞争将会越来越激烈。相比其他行业，绝大部分电力企业都面临着资金需求量大、投资回报周期长的问题。此外，由于原料价格上涨，电力企业面对成本上升的巨大压力,控制成本是目前的当务之急。传统成本核算方法的局限性渐渐显现了出来，旧的成本核算方法已经无法满足企业发展的需要，这就需要考虑进行成本管理改革，创新成本核算方式方法。

作业成本法因其理论论证和大量企业实际运用中形成的优越性，得到电力企业的广泛重视。结合电力企业自身的特点，可将电力企业的生产经营过程划分为多个作业，并对各个作业进行优化组合和持续的改进，监控成本费用的变化，便于分析其升降原因，从而能针对性提出降低各个环节的作业成本的措施，达到成本控制的效果。因此，本文意在研究作业成本法在电力企业应用的适用性与优越性，以期对我国电力企业作业成本法的实践应用提供帮助。

1.1.2 研究意义

首先，电力企业应用作业成本法之后，电力企业能够依据业务的工作情况来分配各项作业的层次，使各项作业精确地对应其实际的工作内容。此种措施能够使企业清楚的记录和掌握各项作业的耗费情况，实现了业务与成本统一协调管理，从而可以更加合理的进行成本费用的分配核算。