化工-动力多联产产品成本分摊方法研究  

Cost allocation of chemical and dynamic poly-generation products

作　　者：郝艳红[1,2] 冯杰[1] 邱丽霞[2] 

机构地区：[1]太原理工大学煤科学与技术教育部和山西省重点实验室,山西太原030024 [2]山西大学工程学院,山西太原030013

出　　处：《洁净煤技术》2011年第5期100-103,共4页Clean Coal Technology

基　　金：国家重点基础研究973发展计划项目(2005CB221207);山西省自然科学基金项目(2009011021-2)

摘　　要：化工-动力多联产系统是一种高效、清洁的能源系统,建立科学合理的成本分摊方法,为制定合理的产品价格体系提供依据,有利于推动化工-动力多联产系统发展。在借鉴热电联产成本分摊方法研究的基础上,提出了化工-动力多联产的产品成本分摊方法。通过分析比较,认为考虑了调整系数的火用法能够充分调动双方的积极性,可作为化工-动力多联产产品定价的基本依据,推动化工-动力多联产的发展。Chemical and dynamic poly-generation system is regarded as one of the high efficiency and green utilization of fossil fuel system.Establishing scientific and reasonable cost allocation method is of vital importance to develop chemical and dynamic poly-generation system.Cost allocation method on chemical and dynamic co-production is proposed on the basis of cost allocation method on heat and power co-production.The results show that ＂Exergy method being added up the adjustment coefficient＂ is more reasonable on cost allocation on chemical product and power.It can arouse fully both enthusiasm and give reasonable basis for drawing up price,it would can promote the developing of poly-generation system for chemical and power production.

关 键 词：化工-动力多联产 成本分摊 火用法 调整系数 

分 类 号：TQ013.2[化学工程] TD849[矿业工程—煤矿开采]