摘要
对联产电厂的成本进行经济学上的分摊,不但考虑了燃料消耗、设备折旧及维护费用,还引入了联产电厂机会成本的概念,并按照产品地位系数将机会成本合理地分摊到供热和发电方面,从而改变了热经济学成本只考虑会计成本的计算方法。运用这种方法计算的热、电成本更适合商业运行实际。
A costapportion method based on economics in cogeneration enterprises is put forward. It not only takes the fuel consumption, the depreciation of fixed asset and the maintenance cost into account, but also considers the opportunity cost. By this way, the thermo economic cost is changed which allows the accounting cost only, so the new costapportion method is more suitable to the business practice.
出处
《电力科学与工程》
2003年第1期26-28,31,共4页
Electric Power Science and Engineering
关键词
热电厂
热电联产
机会成本
热电成本
计算
thermo economics
cost
opportunity cost,
product degree coefficient
