基于作业成本法的光伏安装成本控制优化研究  

Research on optimization of photovoltaic installation cost control based on activity-based costing

作　　者：胡玉洁 郭晖[1] Hu Yujie;Guo Hui(Xinjiang Agricultural University,Urumqi,Xinjiang,830091)

机构地区：[1]新疆农业大学,新疆乌鲁木齐830091

出　　处：《市场周刊》2024年第22期100-103,共4页Market Weekly

基　　金：新疆维吾尔自治区社会科学基金项目(项目编号:22BJY021);新疆维吾尔自治区高校基本科研业务费科研项目(项目编号:XJEDU2022J003)。

摘　　要：光伏安装行业的现代发展中,面临较大的竞争压力。只有通过科学开展成本控制工作,才能使光伏安装公司获得更多的经济效益,拥有较强的市场竞争力。通过将作业成本法应用到从采购规划、施工安装到后期维护的全过程,通过分析和改善光伏安装过程的各个环节,减少不必要的支出,提高整体效率,从而降低光伏安装的整体成本,实现优化目的。In the modern development of the photovoltaic installation industry,there is significant competitive pressure.Only through scientific cost control can photovoltaic installation companies gain more economic benefits and possess strong market competitiveness.By applying activity-based costing to the entire process from procurement planning,construction installation,to post-maintenance,and by analyzing and improving each link in the photovoltaic installation process,unnecessary expenditures can be reduced,overall efficiency can be improved,and thus the overall cost of photovoltaic installation can be lowered,achieving the purpose of optimization.

关 键 词：光伏安装 作业成本法 成本控制优化 

分 类 号：F275.3[经济管理—企业管理]