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为协调供热、用热双方的利益,稳妥处理和疏导价格矛盾,对热电联产企业的热力成本核算具有重要意义。本文通过分析热电联产企业成本监审的案例,就如何建立汽价和煤价之间的数学模型,为煤热联动机制提供理论依据展开了论述,并对如何运用数学模型开展成本监审展开探讨。
In order to coordinate the heat supply, it is of great significance to deal with and resolve the price conflicts by using the interests of both parties. It is of great significance to the thermal cost accounting of the cogeneration enterprises. By analyzing the case of co-production cost supervision and audit, this paper discusses how to set up a mathematical model between the price of steam and coal and provide a theoretical basis for the coal-thermal linkage mechanism, and how to use the mathematical model to carry out cost supervision and inspection Discussion.