热经济学结构理论与LIFO法则应用研究

该文利用热经济学的先进后出LIFO（Last In First Out)模式和结构理论的数学方法，对200MW机组的热力系统进行了分析，实际计算了热力过程的成本形成和分布情况。依据流入流出工质流的炯流后入先出的规则，绘制了工质流的炯参数区间图，并以此为工具，建立了机组的生产结构图，从而对复杂热力系统部件之间的生产关系(或称为内部的商品交易关系)进行了描述。这种描述的数学模型是结构理论建立的代数方程组，求解结果可以得到各个部件的燃料，产品流的成本。生产过程中的和系统终端产品的成本分析是热力系统运行状况评价的依据，同时也是终端产品定价的重要参考。

RESEARCH ON THE APPLICATION OF STRUCTURE THEORY AND LIFO COSTING FOR A POWER PLANT

In this paper the thermal system of a 200MW power plant is analyzed adopting LIFO (Last In First Out) model and Structural Theory of Thermoeconomics. The costs formation process and costs distribution in overall plant are presented. The interval-cost diagram of main steam flow is drawn according to LIFO approach. The productive structure representing the thermoeconomic model of the plant is developed. The productive relations or internal trade relations among components of the thermal power system are depicted by productive structure. These relations are formulated to algebraic equations following the Structural Theory of Thermoeconomics. The costs of each Fuel-Product stream are calculated. These costs can play a key role for assessment of operation and be a reasonable basis for products pricing.