摘要
介绍了通常采用的天然气定价方法,根据我国的实际情况探讨了成本加成定价方法的运用。探讨了基于成本加成定价公式的两种表述方法适用的场合,分析了输配气成本的影响因素。提出了基于行为的成本会计与容量占用相结合的改进的细分市场的天然气定价方法,给出了天然气价格联动的一般公式。
Some commonly used methods for pricing natural gas are introduced, and the application of the cost-plus pricing system is discussed according to the Chinese practical situation. The occasions applicable for two expressions based on the cost-plus pricing formula are also discussed, and the factors influencing the cost of gas transmission and distribution are analyzed. A segmented market pricing natural gas method modified by combining the activity-based cost accounting with system capacity allocation is put forward, and the general formula for natural gas cost pass-through mechanism is provided.
出处
《煤气与热力》
2007年第8期36-41,共6页
Gas & Heat
关键词
天然气
定价
成本加成
细分市场
联动机制
natural gas
pricing
cost-plus
segmented market
pass-through mechanism
