Differentiated Allocation Method for Power Grid Activity-Based Standard Cost Applying DEMATEL and Combination Weighting

doi:10.12204/j.issn.1000-7229.2021.08.015

Abstract

Abstract:

In order to meet the lean management needs of power grid enterprises, improve the activity-based standard cost (ABSC) system of power grid maintenance, a differentiated allocation method for power grid ABSC is researched considering the differences in economic level, management level and natural environment among regions in China. Firstly, the calculation method based on the decision-making trial and evaluation method laboratory (DEMATEL) and combination weighting method is put forward according to the characteristics analysis of the maintenance activity and the maintenance work. Then, taking substation maintenance as an example, the differentiated allocation result of power grid ABSC is acquired on the basis of the engineering data. Finally, the rationality of the calculation results is verified on the basis of J-T nonparametric test method. The results show that the proposed method is effective and reasonable, and four key factors affecting the power grid ABSC are obtained. The results provide a theoretical and practical foundation for promoting management quality and production efficiency of power grid enterprises.

Key words: maintenance and operation cost of power grid, activity based standard cost (ABSC), decision-making trial and evaluation laboratory (DEMATEL), combination weighting, allocation coefficient calculation

CLC Number:

TM721

WANG Hongjin, YU Zebang, REN Yan, LIU Fangzhou, MA Lin. Differentiated Allocation Method for Power Grid Activity-Based Standard Cost Applying DEMATEL and Combination Weighting[J]. ELECTRIC POWER CONSTRUCTION, 2021, 42(8): 127-134.

Figures/Tables 12

Fig.1 Flow chart for calculation and analysis of allocation coefficient of the ABSC

Table 1 Influencing factors of the ABSC of substation maintenance work

Table 2 Relationship between the influencing factors of the ABSC

Fig.2 Cause-result diagram of influencing factors of the ABSC

Table 3 AHP weighting judgment matrix

Table 4 Weighting result of the AHP

Table 5 Calculation results of the entropy weight method

Table 6 Results of Kendall concordance coefficient consistency test

Fig.3 Schematic diagram of the combination weighting method

Fig.4 Calculation result of the maximum value of the objective function

Table 7 Results of combination weighting

Table 8 Allocation coefficient of the ABSC

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