Study on Costing of Power Grid Enterprises Base on Activity-Based Costing

Operation pattern of power grid groups has changed after the reformation of power system, however, business management has not promptly adjusted correspondingly, and particularly accuracy management of cost management is weak. At present, traditional cost accounting cannot allocate costs to individual departments and products accurately. Therefore, it is more and more important for power grid enterprises to establish mechanism of cost to improve its competitiveness. On the basis of concept and principle of ABC in power grid enterprises, this article analyses the necessity and feasibility of application to power grid enterprises. The new cost accounting method can help power grid enterprises to construct a more scientific cost accounting system, and also can improve cost accuracy, fixing prices and decision making.