基于作业成本法的电力施工企业项目成本控制研究  

Research on Project Cost Control of Electric Power Construction Enterprises Based on Activity Based Costing

作　　者：陈达 CHEN Da(State Grid Zhejiang Electric Power Co.,Ltd.Hangzhou Power Supply Company,Hangzhou 310000,China)

机构地区：[1]国网浙江省电力有限公司杭州供电公司,杭州310000

出　　处：《价值工程》2024年第31期35-37,共3页Value Engineering

摘　　要：对电力施工企业项目成本进行有效控制是保障项目顺利推进的关键,为此,提出基于作业成本法的电力施工企业项目成本控制研究。分别从资源成本和作业成本角度分析了电力施工企业项目成本动因,并构建ResNet-50结构为基线模型提取具体的成本动因状态,在开展具体的电力施工项目成本分析过程中,构建了由多个交互块组成的映射池,根据其与预算之间的关系,确定成本的超额状态。结合不同成本动因状态分析结果,提出了针对性的控制措施。在测试结果中,可以实现对电力施工企业项目成本的有效控制。Effective control of project costs for power construction enterprises is the key to ensuring the smooth progress of projects.Therefore,a study on project cost control for power construction enterprises based on activity-based costing is proposed.The cost drivers of power construction projects are analyzed from the perspectives of resource costs and operational costs,and the ResNet-50 structure is constructed as a baseline model to extract specific cost driver states.In the process of conducting specific cost analysis of power construction projects,a mapping pool composed of multiple interaction blocks is constructed,and the excess cost state is determined based on its relationship with the budget.Based on the analysis of different cost drivers,targeted control measures have been proposed.In the test results,effective control of project costs for power construction enterprises can be achieved.

关 键 词：作业成本法 项目成本控制 资源成本 作业成本 成本动因 ResNet-50结构 映射池 超额状态 

分 类 号：TM7[电气工程—电力系统及自动化]