Research on Lean Management of Maintenance Cost for Transformation Equipments Based on Activity-based cost
Substation equipment is an important asset of power grid enterprises,an important guarantee for the repair expenditure is not only the safety of power supply,but also affect the cost and benefit of enterprises.At present the maintenance cost of substation equipment is in accordance with the standard cost accounting method to calculate,and the current power grid equipment maintenance cost management mode is only allowed to repair cost collection to the project,extensive management.The introduction of the operating cost method of substation equipment maintenance cost management,substation maintenance cost measuring equipment model is established,which will cost clearly assigned to specific equipment level.The cost of tracing analysis,realizing enterprise management and control system of work,the level of resources,improve the overall management level of enterprise operation cost.The linkage between the realization of resource,operation,cost objects of the three,is conducive to the realization of cost management on real significance.
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