Composite Dynamical ABC Classification and the Application to the Control of Production Cost of Feeding Water and Electric Power

摘要

Huabei Water Electric Power Plant of Oil Administration Bureau is a enterprise of feeding water and electric power to Huabei Oil Administration Bureau. Because of the cost of water and electric power for production and living accounting for 30 percent of the producing expenses, the control of it is greatly important to improve the production profit. For reducing the producing cost, we use the composite & dynamical ABC classification to analyze the component of the production cost: A items taking up a large proportion of the production cost, must be under the main control; the others are under general control. We found that some cost items take up a large proportion of the whole cost in the production of water and electric power, but their controllable degree are much low, even with special control, the effect is not great; while, although some cost items take up a small portion in the production cost, yet because of their higher controllable degree, the special control of them may get a good effect; furthermore, many cost items, their proportion in the whole cost and controllable degree vary along with the season or the amount of time for charging. So the classical ABC classification is not adapt to the case, and we adopt a new method of control, composite & dynamical ABC classification.