基于全寿命周期成本模型的变电主设备精益管理研究  

Research on Lean Management of Main Equipment of Substation Based on Full Life Cycle Cost Model

作　　者：李奔 陈超 LI Ben;CHEN Chao(Ezhou Power Supply Company of State Grid Hubei Electric Power Co.,Ltd.,Ezhou,Hubei 436000,China)

机构地区：[1]国网湖北省电力有限公司鄂州供电公司,湖北鄂州436000

出　　处：《山西电力》2024年第6期67-72,共6页Shanxi Electric Power

摘　　要：变电设备作为电网企业重要基础性资产,其成本核算精细化、价值管理精益化为企业成本管理的重中之重,但由于设备运维检修阶段时间跨度长、影响因素多,当前设备运检成本多以估算为主,成本核算不精细,难以有效满足企业精益化管理需求。基于全寿命周期成本理论,按照设备运行全过程各项业务活动进行细化分解,厘清成本构成及成本类型,构建变电主设备全寿命周期成本模型,科学设计各成本项归集分摊规则,以220 kV主变压器和GIS为研究对象,利用回归分析法和缺陷折算系数法,测算分析典型设备全寿命周期成本,实现变电主设备全寿命周期成本精准核算,提升公司成本精益化管理水平,助力企业提质增效。Since substation equipment is an important basic asset of power grid enterprises,the refinement of cost accounting and lean value management have become the top priority of enterprise cost management.However,due to the long time span and many influencing factors of equipment operation and maintenance overhaul stage,the cost of equipment operation and overhaul is mainly estimated at present,and the cost accounting is not precise,which makes it difficult to effectively meet the needs of lean management of enterprises.Based on the full life cycle cost theory,the detailed decomposition is carried out according to various business activities in the whole process of equipment operation,the cost composition and cost type are clarified,the full life cycle cost model of main substation equipment is established,and the collection and allocation rules of each cost item is scientifically designed.In this paper,220 kV main transformer and GIS are taken as the research objects,regression analysis method and defect conversion coefficient method are used,to calculate and analyze the full life cycle cost of typical equipment,realize the accurate cost accounting of the full life cycle of the main equipment of the substation,improve the cost lean management level of companies,and help enterprises to improve quality and efficiency.

关 键 词：全寿命周期成本 变电主设备 回归分析法 缺陷折算系数法 成本精益管理 

分 类 号：TM41[电气工程—电器]