【摘要】：隨著國(guó)家對(duì)新能源產(chǎn)業(yè)的扶持與推進(jìn),我國(guó)光伏產(chǎn)業(yè)的發(fā)展備受關(guān)注,而其成本核算與管理仍存在許多問題。要想建立電價(jià)調(diào)整機(jī)制、確定政府補(bǔ)貼金額與環(huán)節(jié)、抑制產(chǎn)能過剩、順應(yīng)光伏市場(chǎng)個(gè)性化需求等,改善成本的核算、控制與管理是關(guān)鍵,而作業(yè)成本法為此提供了一個(gè)新的視野。本文將立足于作業(yè)成本法的特點(diǎn),探究其于光伏產(chǎn)業(yè)成本核算與管理中的應(yīng)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.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)會(huì)計(jì)學(xué)院;
【分類號(hào)】：F426.6;F406.72

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