The application of activity-based costing in the cost calculation of thermal-power enterprise

The advantages of activity-based costing include promoting the basic budget activities and improving management activities, process activity chain (value chain). Activity-based method, as an important tool cost in accounting, extends to whole value-chain enterprise, it also effectively changes limitation focus law manufacture on study concerning making certain products, thus offering adequate help enterprise establishing systematic management. This paper, starting from construction thermal-power enterprises through analysis application method quality increasing efficiency thermal aims point out ways eliminate non-value-added so improve value by setting up multi-thermal-resource network operation center, provision center enterprises.