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Research on Lean Management of Maintenance Cost for Transformation Equipments Based on Activity-based cost
Author(s): 
Pages: 3123-3131
Year: Issue:  z1
Journal: East China Electric Power

Keyword:  activity-based costtransformation equipmentsmaintenance cost;
Abstract: 变电设备是电网企业的重要资产,其维修支出既是安全供电的重要保障,又影响到企业的成本效益.目前变电设备的检修成本是按照标准成本核算方法来测算,并且现行电网设备检修成本管理方式只允许将维修成本归集至项目,管理方式较为粗放.将作业成本法引入变电设备维修成本管理,建立变电设备检修成本测算模型,将成本明确分配到具体设备层面.通过成本追溯分析,实现企业对作业、资源层面的管控,提高企业运行成本整体管理水平.实现资源、作业、成本对象三者之间的联动,有利于实现真正意义上的成本精细化管理.
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