基于管理会计理论的电厂报价决策系统

提出了管理会计可以作为发电商务的主要理论依据，具体分析并论证了管理会计的主要内客，如成本性分析、本量利分析、预测分析、决策分析、预算、成本控制、责任中心、不确定分析等理论在发电商务应用的可能性、可行性及优势．在此基础上，结合计算机及电厂相关知识和最新的电力市场相关规定设计出了一套全新的竞价上网辅助决策系统，包括以电力市场数据接收、申报、保本分析、保价决策、负荷预测、安全域分析、最优符合分配、结算和敏感性分析、调度计划管理和风险分析等功能，并以此完成了电厂竞价上网辅助系统的功能设计．

Power Plant Bid Decision-making Stragegy Based on Accounting Theory

The main theortical basis that management accountant can be regarded as electricity-generating commerce is brought forward.The main contents of management accountant,such as cost analysis,quantity benefit analysis,estimate analysis,the decision analysis,the budget,cost control,responsibility center,the possibility of the indetermination analysis theories on generating electricity,feasibility and advantages,are analyzed and demonstrated in detail.Based on these works and combining knowledge of computer,related knowledge about power and the latest rules of electric power market,the functional design for the power plant biding for on-net assistant system is completed.The power plant bid decision-making stragegy includes following functions: receiving and declareing the data of the electric power market,protecting cost analysis,protecting price decision,predicting load,safe area analysis,superior distribution,settle accounts,sensitivity analysis,controlling plan management and risk analysis etc.