| 电网企业作业成本管理的应用探讨 |
| |
| 引用本文： | 陈迈,吴霆声,王瑜,陈义忠.电网企业作业成本管理的应用探讨[J].电力技术经济,2011,23(5):53-56. |
| |
| 作者姓名： | 陈迈 吴霆声 王瑜 陈义忠 |
| |
| 作者单位： | 陈迈,吴霆声,王瑜,CHEN Mai,WU Tingsheng,WANG Yu(福建省电力有限公司,福建福州,350003);陈义忠,CHEN Yizhong(埃森哲咨询(上海)有限公司.上海200020) |
| |
| 摘 要： | 通过分析电网企业作业成本管理的现状，阐述了作业成本管理对电网企业产生的有利影响，以及电网企业在实施作业成本管理过程中的有利条件和难点问题；重点探讨了以输变电设备检修为切入点的作业成本管理的初步应用范围、原则及技术路线；最后给出了电网企业检修项目实施作业成本管理的总体框架。
|
| 关 键 词： | 电网企业 预算 作业成本管理（ABCM） 财务管控 业务集成 |
Discussion on Application of ABCM in Power Grid Enterprises |
| |
| CHEN Mai,WU Tingsheng,WANG Yu,CHEN Yizhong.Discussion on Application of ABCM in Power Grid Enterprises[J].Electric Power Technologic Economics,2011,23(5):53-56. |
| |
| Authors: | CHEN Mai WU Tingsheng WANG Yu CHEN Yizhong |
| |
| Institution: | 1. Fujian Electric Power Co., Ltd, Fuzhou 350003, China; 2. Shanghai Branch of Accenmre Consulting Co., Ltd, Shanghai 200020, China) |
| |
| Abstract: | With a review on the practice of application of ABCM in power grid enterprises in recent years, this paper elaborates the beneficial influences of the ABCM application on these enterprises, as well as the advantages and the problems in the ABCM implementation process. Taking the repairs and maintenance of the transmission ＆ transformation equipment as an object of study, the paper focuses on discussions on the preliminary application range, principles and technical route of the ABCM implementation process and proposes a general framework for ABCM implementation in maintenance projects in power grid companies. |
| |
| Keywords: | power grid enterprises budget ABCM （activity-based cost management） financial control business integration |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
