基于作业成本法视角的光伏产业成本核算及管理研究
发布时间：2018-07-26 21:10
【摘要】：随着国家对新能源产业的扶持与推进,我国光伏产业的发展备受关注,而其成本核算与管理仍存在许多问题。要想建立电价调整机制、确定政府补贴金额与环节、抑制产能过剩、顺应光伏市场个性化需求等,改善成本的核算、控制与管理是关键,而作业成本法为此提供了一个新的视野。本文将立足于作业成本法的特点,探究其于光伏产业成本核算与管理中的应用。
[Abstract]:With the support and promotion of the new energy industry, the development of photovoltaic industry in China has attracted much attention, but there are still many problems in its cost accounting and management. In order to establish a mechanism for adjusting electricity prices, determine the amount and links of government subsidies, restrain overcapacity, comply with the individualized demand of the photovoltaic market, and improve the accounting of costs, control and management are the key points. Activity-Based costing (ABC) provides a new vision for this. Based on the characteristics of activity-based costing, this paper explores its application in cost accounting and management of photovoltaic industry.
【作者单位】： 中南财经政法大学会计学院;
【分类号】：F426.6;F406.72
本文编号：2147297
[Abstract]:With the support and promotion of the new energy industry, the development of photovoltaic industry in China has attracted much attention, but there are still many problems in its cost accounting and management. In order to establish a mechanism for adjusting electricity prices, determine the amount and links of government subsidies, restrain overcapacity, comply with the individualized demand of the photovoltaic market, and improve the accounting of costs, control and management are the key points. Activity-Based costing (ABC) provides a new vision for this. Based on the characteristics of activity-based costing, this paper explores its application in cost accounting and management of photovoltaic industry.
【作者单位】： 中南财经政法大学会计学院;
【分类号】：F426.6;F406.72
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