Since substation equipment is an important basic asset of power grid enterprises,the refinement of cost accounting and lean value management have become the top priority of enterprise cost management.However,due to the long time span and many influencing factors of equipment operation and maintenance overhaul stage,the cost of equipment operation and overhaul is mainly esti-mated at present,and the cost accounting is not precise,which makes it difficult to effectively meet the needs of lean management of en-terprises.Based on the full life cycle cost theory,the detailed decomposition is carried out according to various business activities in the whole process of equipment operation,the cost composition and cost type are clarified,the full life cycle cost model of main substa-tion equipment is established,and the collection and allocation rules of each cost item is scientifically designed.In this paper,220 kV main transformer and GIS are taken as the research objects,regression analysis method and defect conversion coefficient method are used,to calculate and analyze the full life cycle cost of typical equipment,realize the accurate cost accounting of the full life cycle of the main equipment of the substation,improve the cost lean management level of companies,and help enterprises to improve quality and efficiency.
关键词
全寿命周期成本/变电主设备/回归分析法/缺陷折算系数法/成本精益管理
Key words
full life cycle cost/main equipment of the substation/regression analysis method/defect conversion coefficient method/lean management of the cost
维普
万方数据