最小业务单元价值贡献度模型构建与应用——以陕西电网基层供电所为例  

Construction and application of minimum business unit value contribution model:taking the grass-roots power supply substation of Shaanxi power grid as an example

作　　者：姜泽 李洁 炊蓉 周瑾 Jiang Ze;Li Jie;Cuan Rong;Zhou Jin

机构地区：[1]国网陕西省电力公司

出　　处：《管理会计研究》2022年第1期56-61,共6页MANAGEMENT ACCOUNTING STUDIES

摘　　要：本文选取陕西电网企业5个试点单位160个供电所为研究对象,构建衡量供电所成本和收入的指标体系,分析数据特征,进而开展2019年供电所价值贡献测算研究。研究结果证明:应用大数据分析,基于基层单位供电所的价值贡献研究有利于辅助电网企业做出经营管理决策,有针对性地促进从基层到上层电网企业经营实现降本增效。This paper selects 160 power supply stations in five pilot units of Shanxi power grid enterprises as the research object,constructs an index system to measure the cost and income of power supply stations,analyzes the data characteristics,and then carries out the research on the calculation of the value contribution of power supply stations in 2019.The research results show that the application of big data analysis and the research based on the value contribution of power supply stations of grass-roots units are conducive to assist the formulation of operation and management decisions of power grid enterprises and promote the operation of power grid enterprises from grass-roots level to upper level to achieve cost reduction and efficiency increase.

关 键 词：价值贡献 供电所收入 供电所成本归集 

分 类 号：F426.61[经济管理—产业经济]