基于对标分析的电网企业供电成本控制分解指标体系  

Decomposition Index System for Supply Cost Control of Power Grid Companies Based on Bench-mark Analysis

作　　者：韩勇[1,2] 田闻旭[1] 徐隽[1] 谭忠富[1] 

机构地区：[1]华北电力大学电力经济与环境研究所,北京102206 [2]国家电网公司,北京100031

出　　处：《华东电力》2011年第3期428-432,共5页East China Electric Power

基　　金：国家自然科学基金资助项目(71071053)~~

摘　　要：供电成本是供电公司经营的重要指标,是政府监管的重点,也是制定电网输配电价的基础。对供电成本进行分析,不仅有利于电网企业确立成本定位、提高经营效率,也有利于适应监管,为政府制定合理的输配电价提供正确的信息。通过对供电企业供电成本特点的分析,建立了单位供电成本、分项供电成本以及供电成本构成三类指标体系,并通过对其进行横向的对标分析,从而找出供电企业供电成本情况的定位及存在的问题。最后,结合算例对该对标分析和指标体系的应用方法进行了说明。As an important indicator of corporate operation of power supply companies,supply cost is the emphasis of government regulation and the basis of electricity transmission and distribution pricing.Analysis of the power supply cost will not only help the power grid companies establish the cost position,and improve their operation efficiency,but also facilitate their adaption to government regulation and offer correct information for the Government to formulate a reasonable transmission and distribution price.In the article,considering the features of energy supply cost,an index system is built up composed of the three types of cost indicators-unit power supply cost,cost by items and electricity supply costs.Based on the bench-mark analysis of the indicators,the supply cost position is described and some problems are pointed out.Finally,application method of the bench-mark analysis and the index system is illustrated by calculation examples.

关 键 词：电网企业 供电成本 成本控制 对标 

分 类 号：F426.61[经济管理—产业经济]