农业工程学报2012，Vol.28Issue(4)：199-203,5.DOI:10.3969/j.issn.1002-6819.2012.04.033
基于作业成本法的秸秆直燃发电物流成本分析
Analysis on straw logistics cost of direct-fired power generation using activity-based costing
摘要
Abstract
The high-cost of straw logistics restricted the extension of direct-fired power generation. To solve the above problem, the straw logistics cost was investigated in some places, including Jiangsu, Henan, Hebei province. Activity-based costing was used to analyze logistics costs of four kinds of straws under the investigated data, such as rice, wheat, corn and cotton straw. Meanwhile, heat values of four kinds of straws were tested and the costs of per unit heat value were calculated respectively, which were 1.40x10-2 yuan/MJ, 1.15x10-2 yuan/MJ, 1.09xl0-2 yuan/MJ and 0.96x10-2 yuan/MJ. The experimental results showed that cotton straw was a better fuel with low cost and high heat value. Corn and wheat straw were almost the same. However, wheat straw was relatively better in general and rice straw was the main choice in Southern China because of its advantage in geographical location. It provides a reference for economic technology analysis for biomass power-plant fuel.关键词
生物质/秸秆/物流/成本核算/成本动因/发热量/作业中心Key words
biomass/ straw/ logistics/ cost accounting/ cost driver/ heat value/ activity center分类
管理科学引用本文复制引用
陈丽欢,李毅念,丁为民,刘金龙,申宝营..基于作业成本法的秸秆直燃发电物流成本分析[J].农业工程学报,2012,28(4):199-203,5.基金项目
国家"863"计划项目资助课题(2009AA043606) （2009AA043606）
