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成本分摊方法是热经济学建模的重要组成部分,现有的成本分摊方法较少考虑能量品质变化对能量单位成本的影响,不符合优质优价的原则.本文通过分析能量利用过程中品位变化,建立了单位成本与(火用)值的函数关系,提出一种新的成本分摊方法.利用该方法对热电联产系统(火用)成本计算,并与常规分摊方法对比,热的单位(火用)成本由原来的2.66kW/kW降低到1.76kW/kW,电的单位(火用)成本由原来的1.79kW/kW升高到2.27kW/kW,新方法体现了优质优价的原则,更加真实反映了热电成本.此外,在新方法基础上研究了主要设计参数对热电成本的影响,提高压气机及透平效率均可降低热电成本.该方法可用于多联产系统的成本计算和性能评价.“,”Cost allocating is an important step of exergoeconomic analysis process,but the commonly used methods can not reflect the variation of unit cost along with the energy quality,not in conformity with the economic principle of high quality and favourable price.The functional relationship between unit cost and energy quality is established by analyzing the energy level and then a new cost allocating method is put forward.Exergoeconomic analysis is carried out on the combined heating and power (CHP) system with the new method and the commonly used respectively.The unit cost of heat reduces from 2.66 kW/kW to 1.76 kW/kW,and the unit cost of power rises from 1.79 kW/kW to 2.27 kW/kW,which shows that the new method result is more reasonable.The influence of main design parameters on the heat and power cost is studied and it is concluded that improving the efficiency of the compressor and turbine can reduce thermal and power cost at the same time.The new method can be used for the cost analysis and performance evaluation of polygeneration systems.