基于电网设备的资产全生命周期成本归集与分摊方法研究

目的 资产全生命周期管理是提高资产成本效益的重要手段。为确保资产全生命周期成本最优化，精准分析资产全生命周期成本和使用情况，需要对全生命周期成本进行量化，提出一套具有可操作性的全生命周期成本的归集、分摊方法。 方法 通过对资产设备在全寿命周期内发生的直接费用、间接费用、及其他相关费用进行研究，规范资产全生命周期费用归集、分摊流程，优化完善资产全生命周期费用构成。 结果 通过完善归集分摊方法，可实现对设备全生命成本进行统计。 结论 为电网规划设计、投资项目技术经济比选、设备采购、资产全生命周期成本管理评价等工作提供辅助决策，推进资产全寿命周期管理实践。

Research on Asset Life Cycle Cost Accumulation and Approtionment Method Based on Power Grid Equipment

Introduction Life Cycle Asset management （LCAM） enables an organization to improve their asset potential or actual value. In order to ensure the optimization of the asset life cycle cost， and to accurately analyze the asset life cycle cost（LCC），it is necessary to quantify the LCC and establish a operable method for accumulate and apportion the LCC［1］. Method By analysing the direct cost， indirect cost and other related cost in the whole life cycle of the asset equipment， we standardized the accumulation and approtionment process of the asset LCC， and optimized the composition of the asset LCC. Result By optimizing the accumulation and approtionment method， the whole LCC of equipment can be calculated. Conclusion It provides aided decision-making for power system planning and design， technical and economic comparison of investment projects， equipment procurement， LCAM evaluation， and promotes the practice of LCAM.