多电源供电情形的电网企业输配电成本核算方法思考  

Cost Accounting Method for Power Transmission and Distribution in Power grid Enterprises Considering Multi Power Supply Scenarios

作　　者：任腾云 王鹏 陈刚 张婕[3] 刘瀚 REN Teng-yun;WANG Peng;CHEN Gang;ZHANG Jie;LIU Han(State Grid Jiangsu Electric Power Co.,Ltd.,Nanjing 211100,Jiangsu;Jiangsu Electric Power Information Technology Co.,Ltd.,Nanjing 211100,Jiangsu;School of Business,Hohai University,Nanjing 211100,China;b.College of Energy and Electrical Engineering,Hohai University,Nanjing 211100,China)

机构地区：[1]国网江苏省电力有限公司,江苏南京211100 [2]江苏电力信息技术有限公司,江苏南京211100 [3]河海大学商学院,江苏南京211100 [4]河海大学能源与电气学院,江苏南京211100

出　　处：《江苏商论》2024年第9期91-94,99,共5页Jiangsu Commercial Forum

基　　金：国网江苏省电力有限公司科技项目:基于电力流向的多维价值评价体系研究与应用(10216D-9003001-1911)。

摘　　要：针对多电源供电场景难以确定电源流向和电源点电量,从而难以精确核算各电源点输配电成本难题,本文在国网江苏电力公司多维精益管理体系基础上,依托企业数据中台提供的数据信息,构建考虑多电源供电、环状拉手供电、负荷打包转供3种特殊多电源供电场景的电网企业输配电成本核算方法。这些方法包括计算多电源供电拓扑电网的各电源点电量、输配电成本的归集与分摊两大步骤。在成本归集分摊的过程中,部分检修活动、营销活动、运营支持活动以及企业管理活动的输配电成本需要以各级次或各关口的用电量为分摊依据进行逐级分摊和直接分摊,从而得到每个电源点及各终端的输配电成本,为电网公司开展多维价值分析提供了理论支撑与数据基础。In response to the difficulty in determining the direction of power supply and the quantity of power supply points in multi power supply scenarios,which makes it difficult to accurately calculate the transmission and distribution costs of each power supply point,this article constructs a power grid enterprise transmission and distribution cost accounting method based on the multidimensional lean management system of State Grid Jiangsu Power Company and relying on the data information provided by the enterprise data center,considering three special multi power supply scenarios:multi power supply,circular handle power supply,and load packaging and transfer.These methods include two major steps:calculating the electricity consumption of each power point in a multi power supply topology grid,and collecting and allocating transmission and distribution costs.In the process of cost collection and allocation,the transmission and distribution costs of some maintenance activities,marketing activities,operational support activities,and enterprise management activities need to be allocated and directly allocated based on the electricity consumption at various levels or checkpoints,in order to obtain the transmission and distribution costs of each power point and terminal,providing theoretical support and data basis for the multi-dimensional value analysis of the power grid company.

关 键 词：电网企业 输配电成本 成本动因 成本分摊 多电源供电 

分 类 号：F23[经济管理—会计学]