基于作业成本法的秸秆直燃发电物流成本分析  

Analysis on straw logistics cost of direct-fired power generation using activity-based costing

作　　者：陈丽欢[1] 李毅念[1] 丁为民[1] 刘金龙[1] 申宝营[1] 

机构地区：[1]南京农业大学工学院,南京210031

出　　处：《农业工程学报》2012年第4期199-203,共5页Transactions of the Chinese Society of Agricultural Engineering

基　　金：国家"863"计划项目资助课题(2009AA043606)

摘　　要：中国秸秆物流成本偏高制约了秸秆直燃发电的推广,针对此问题,该文采用作业成本法,结合在江苏、河南、河北等地的秸秆直燃发电成本研究,并将各地秸秆进行发热量试验,分析水稻秸秆、小麦秸秆、玉米秸秆和棉花秸秆的物流成本。结果表明,4种秸秆的单位发热量的成本分别为:水稻秸秆1.40×10-2元/MJ、小麦秸秆1.15×10-2元/MJ、玉米秸秆1.09×10-2元/MJ、棉花秸秆0.96×10-2元/MJ。由试验分析可得,棉花秸秆是一种较好的燃料,成本较低、热值较高,玉米秸秆和小麦秸秆相差无几,但综合而言,小麦秸秆相对较优,而水稻秸秆,由于其独特的地理优势,在中国南方地区是主要选择。该文为生物质电厂燃料的经济技术分析提供一些参考。The high-cost of straw logistics restricted the extension of direct-fired power generation. To solve the above problem, the straw logistics cost was investigated in some places, including Jiangsu, Henan, Hebei province. Activity-based costing was used to analyze logistics costs of four kinds of straws under the investigated data, such as rice, wheat, corn and cotton straw. Meanwhile, heat values of four kinds of straws were tested and the costs of per unit heat value were calculated respectively, which were 1.40×10-2 yuan/MJ, 1.15×10-2 yuan/MJ, 1.09×10-2 yuan/MJ and 0.96×10-2 yuan/MJ. The experimental results showed that cotton straw was a better fuel with low cost and high heat value. Corn and wheat straw were almost the same. However, wheat straw was relatively better in general and rice straw was the main choice in Southern China because of its advantage in geographical location. It provides a reference for economic technology analysis for biomass power-plant fuel.

关 键 词：生物质 秸秆 物流 成本核算 成本动因 发热量 作业中心 

分 类 号：F323.21[经济管理—产业经济]