关于电网企业成本核算的分析和建议  

Analysis and suggestions on cost accounting for grid enterprises

作　　者：刘菁[1] 

机构地区：[1]华东电网有限公司,上海200002

出　　处：《华东电力》2007年第1期92-93,共2页East China Electric Power

摘　　要：从电网企业采用制造成本法和完全成本法进行成本核算的优劣进行分析,并比较了国外上市公司成本核算的方法,提出了完成成本法能更真实地反映电网企业经营实际。The merits and demerits of production cost method and full cost method adopted respectively by grid enterprises for cost accounting are analyzed, and the cost accounting methods applied by overseas listed companies are compared. It is proposed that the full cost method can better reflect the actual operation situation of grid enterprises.

关 键 词：电网企业 成本核算 会计信息 

分 类 号：F275[经济管理—企业管理]