目前大多数热力企业仍属旧式公用事业单位,体制较僵化,所沿用的成本核算方式也大多为传统的成本核算法,其一元化的间接费用分配模式,简单粗放的核算方法注定了在成本控制中无法满足现代企业的需要,因此迫切需要一种更加实用的成本核算方法来准确、直观、全面的对生产全过程进行有效的成本控制。作业成本法增加了归集间接计入成本的成本库数量,改变了传统核算模式的分配标准,以导致成本产生的成本动因为间接计入费用的分配标准,有效的弥补了传统核算方法的不足。可以预见,作业成本法若能成功得到应用,对整个热力行业在成本控制领域的探索都将产生积极的现实意义。 At present, most of the thermodynamic enterprises are still old-style public utilities. The system is relatively inflexible. The cost accounting methods used are mostly traditional cost accounting methods. Their unified indirect cost allocation mode and simple and extensive accounting methods are destined for cost control Therefore, there is an urgent need for a more practical method of cost accounting to control cost effectively in the whole production process accurately, intuitively and comprehensively. Activity-based costing increases the number of cost banks that indirectly account for costs and changes the standard for allocation of traditional accounting models, so that the cost drivers of costs are indirectly included in the cost allocation criteria, effectively making up for the deficiencies of traditional accounting methods . It is foreseeable that if the ABC method can be successfully applied, the exploration of the entire thermal industry in the field of cost control will have a positive and practical significance.