| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 91 === With its characteristic of “nature monopoly”, Gas Utility Industry is treated as a Public Utility. In order to maximize the public interests, the Regulatory Authorities always have to monitor the Gas rates. However, the Regulatory Authorities need to cope with three critical issues in practice:
1.Cross Subsidies between Gas supplying Business and Gas Equipment Installment Business.
2.Examination of Gas rates.
3.Future adoption of the “Minimum Fee System.”
Up to present time, because the existing financial accounting system under GAAP does not establish special treatments considering the specific needs for this particular regulated public utility industry, it has not offered sufficient information for the Regulatory Authorities to solve the three issues of pricing mentioned above.
This research is dedicated to designing an effective accounting system for the Gas Utility Industry, helping to solve those issues more effectively. Based on the concept of “Separate Accounting”, the accounting system, namely, the “Separation Accounting Matrix”, is composed by Activity Based Costing (ABC) and Standard Accounts system.
After adopting the “Separate Accounting Matrix” designed by the research, the following benefits are expected:
1.Separating reasonably the Gas Equipment Installment Cost and Gas Supplying Cost. Avoid the cross-subsidy problem.
2.Generating the Gas rates on a fair basis of operation assets.
3.Providing a guideline for the minimum charge system.
4.Evaluating more accurately the operation effectiveness of Gas Utilities Providers.
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