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直购电模式下输配电服务固定成本的分摊方法
引用本文:梁英英,施泉生. 直购电模式下输配电服务固定成本的分摊方法[J]. 上海电力学院学报, 2012, 28(2): 181-184
作者姓名:梁英英  施泉生
作者单位:上海电力学院经济与管理学院,上海,200090
基金项目:上海市教育委员会重点学科建设项目(J51302)
摘    要:介绍了固定成本的分类、计算,以及目前固定成本所使用的分摊方法.根据跨省大用户直购电的特点,将固定成本进行了详细分类.不同类型的成本由于其影响因素不同,采用不同的分配方法,可使得固定成本在各交易之间的分摊更加合理、准确.

关 键 词:直购电交易  输配电服务  固定成本  会计成本法  边际成本法
收稿时间:2011-07-13

The Allocation Method for the Fixed Costs of the Transmission and Distribution Services According to the Direct Purchasing Mode
LIANG Ying-ying and SHI Quan-sheng. The Allocation Method for the Fixed Costs of the Transmission and Distribution Services According to the Direct Purchasing Mode[J]. Journal of Shanghai University of Electric Power, 2012, 28(2): 181-184
Authors:LIANG Ying-ying and SHI Quan-sheng
Affiliation:(School of Economics and Management,Shanghai University of Electric Power,Shanghai 200090,China)
Abstract:The importance of the rationalization of electricity transmission and distribution is explained.Firstly,the classification and calculation of fixed costs,and details of the existing fixed cost allocation methods are described.The focus of the article is the detailed classification of fixed costs according to the characterization of the large consumers direct purchase of electricity between provinces.For costs of different types,due to the different factors which can affect it,different distribution methods are applied to make the fixed cost shared by the various transactions more reasonable,accurate.
Keywords:direct purchase of electricity  transmission and distribution services  fixed cost  cost method of accounting  marginal cost method
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