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（2）技(ji)(ji)術(shu)節(jie)能(neng)(neng)(neng)(neng)(neng)分(fen)(fen)析(xi)(xi)(xi)：①與(yu)國內外同類工藝(yi)流(liu)程企業產(chan)品(或工作(zuo)量)綜合(he)能(neng)(neng)(neng)(neng)(neng)耗及主(zhu)要生(sheng)產(chan)工序能(neng)(neng)(neng)(neng)(neng)耗差(cha)距的(de)(de)節(jie)能(neng)(neng)(neng)(neng)(neng)潛力(li)(li)分(fen)(fen)析(xi)(xi)(xi)。②按能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)介質(系統)進行(xing)購人、儲(chu)存(cun)、加工轉換、輸(shu)送分(fen)(fen)配(pei)環再(zai)的(de)(de)節(jie)能(neng)(neng)(neng)(neng)(neng)潛力(li)(li)分(fen)(fen)析(xi)(xi)(xi)。③按工序(單(dan)元)進行(xing)使用(yong)環節(jie)的(de)(de)節(jie)能(neng)(neng)(neng)(neng)(neng)潛力(li)(li)分(fen)(fen)析(xi)(xi)(xi)．分(fen)(fen)析(xi)(xi)(xi)每(mei)個工序(單(dan)元)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)的(de)(de)種類、流(liu)向(xiang)、用(yong)途、能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)利用(yong)效率及熱平衡情(qing)況．以及主(zhu)要用(yong)能(neng)(neng)(neng)(neng)(neng)設備(bei)(裝置)經濟運行(xing)情(qing)況。④在工序(用(yong)能(neng)(neng)(neng)(neng)(neng)單(dan)元)分(fen)(fen)析(xi)(xi)(xi)的(de)(de)基礎上．分(fen)(fen)析(xi)(xi)(xi)T序(用(yong)能(neng)(neng)(neng)(neng)(neng)單(dan)元)間能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)消耗的(de)(de)互相(xiang)影響(xiang)及其節(jie)能(neng)(neng)(neng)(neng)(neng)的(de)(de)潛力(li)(li)，對可能(neng)(neng)(neng)(neng)(neng)的(de)(de)技(ji)(ji)術(shu)改善機會以及淘汰落后產(chan)能(neng)(neng)(neng)(neng)(neng)的(de)(de)節(jie)能(neng)(neng)(neng)(neng)(neng)潛力(li)(li)進行(xing)分(fen)(fen)析(xi)(xi)(xi)等。
（3）管(guan)理(li)(li)節能(neng)(neng)(neng)分(fen)(fen)析：①分(fen)(fen)析企(qi)業(ye)(ye)現有能(neng)(neng)(neng)源(yuan)管(guan)理(li)(li)機制(zhi)的(de)(de)(de)缺(que)失或不(bu)(bu)足(zu)對(dui)節能(neng)(neng)(neng)的(de)(de)(de)影(ying)響(xiang)(xiang)。②分(fen)(fen)析企(qi)業(ye)(ye)管(guan)理(li)(li)制(zhi)度(du)存在的(de)(de)(de)缺(que)失或不(bu)(bu)足(zu)對(dui)節能(neng)(neng)(neng)的(de)(de)(de)影(ying)響(xiang)(xiang)。③分(fen)(fen)析企(qi)業(ye)(ye)能(neng)(neng)(neng)源(yuan)管(guan)理(li)(li)工(gong)(gong)作執行與落實過程中的(de)(de)(de)不(bu)(bu)足(zu)對(dui)節能(neng)(neng)(neng)的(de)(de)(de)影(ying)響(xiang)(xiang)。④分(fen)(fen)析改進企(qi)業(ye)(ye)能(neng)(neng)(neng)源(yuan)管(guan)理(li)(li)手段或者(zhe)工(gong)(gong)具對(dui)節能(neng)(neng)(neng)的(de)(de)(de)影(ying)響(xiang)(xiang)。（4）行為節能(neng)(neng)(neng)分(fen)(fen)析全體員工(gong)(gong)日常(chang)出行、在廠工(gong)(gong)作及生活行為對(dui)能(neng)(neng)(neng)源(yuan)消耗影(ying)響(xiang)(xiang)分(fen)(fen)析。
能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)成本的(de)核(he)定方法(fa)：(1)企(qi)(qi)業(ye)(ye)(ye)(ye)綜合(he)(he)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)消(xiao)(xiao)(xiao)費(fei)(fei)和企(qi)(qi)業(ye)(ye)(ye)(ye)總能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)費(fei)(fei)用。①企(qi)(qi)業(ye)(ye)(ye)(ye)使用外購能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)的(de)費(fei)(fei)用。企(qi)(qi)業(ye)(ye)(ye)(ye)使用外購能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)費(fei)(fei)用的(de)計(ji)算(suan)應考(kao)慮審計(ji)期內各購入(ru)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)品(pin)(pin)種(zhong)的(de)輸入(ru)、輸出(chu)、庫存及(ji)消(xiao)(xiao)(xiao)費(fei)(fei)關系，能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)審計(ji)方案，只計(ji)算(suan)企(qi)(qi)業(ye)(ye)(ye)(ye)自身消(xiao)(xiao)(xiao)費(fei)(fei)的(de)部分(fen)(fen)。②企(qi)(qi)業(ye)(ye)(ye)(ye)綜合(he)(he)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)耗(hao)(hao)的(de)計(ji)算(suan)。(2)直接(jie)生(sheng)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)過程(cheng)單(dan)位(wei)(wei)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)(pin)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)成本。①直接(jie)生(sheng)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)過程(cheng)單(dan)位(wei)(wei)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)(pin)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)成本按(an)照單(dan)位(wei)(wei)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)(pin)所消(xiao)(xiao)(xiao)耗(hao)(hao)的(de)各種(zhong)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)實物(wu)量及(ji)其單(dan)位(wei)(wei)價(jia)格進行計(ji)算(suan)。②單(dan)位(wei)(wei)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)(pin)實物(wu)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)消(xiao)(xiao)(xiao)耗(hao)(hao)量可根據企(qi)(qi)業(ye)(ye)(ye)(ye)在審計(ji)期內生(sheng)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)系統的(de)實物(wu)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)消(xiao)(xiao)(xiao)耗(hao)(hao)量和合(he)(he)格產(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)(pin)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)量來計(ji)算(suan)。③間(jian)(jian)接(jie)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)消(xiao)(xiao)(xiao)耗(hao)(hao)和能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)損(sun)耗(hao)(hao)。1)企(qi)(qi)業(ye)(ye)(ye)(ye)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)審計(ji)應考(kao)察企(qi)(qi)業(ye)(ye)(ye)(ye)間(jian)(jian)接(jie)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)消(xiao)(xiao)(xiao)耗(hao)(hao)水平，分(fen)(fen)析間(jian)(jian)接(jie)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)消(xiao)(xiao)(xiao)耗(hao)(hao)在企(qi)(qi)業(ye)(ye)(ye)(ye)總能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)消(xiao)(xiao)(xiao)耗(hao)(hao)中所占的(de)比(bi)例。2)企(qi)(qi)業(ye)(ye)(ye)(ye)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)審計(ji)應分(fen)(fen)析能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)損(sun)耗(hao)(hao)的(de)大小和原因。3)在計(ji)算(suan)企(qi)(qi)業(ye)(ye)(ye)(ye)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)(pin)單(dan)位(wei)(wei)綜合(he)(he)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)消(xiao)(xiao)(xiao)耗(hao)(hao)和企(qi)(qi)業(ye)(ye)(ye)(ye)出(chu)廠產(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)(pin)的(de)單(dan)位(wei)(wei)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)成本時，應將(jiang)間(jian)(jian)接(jie)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)消(xiao)(xiao)(xiao)耗(hao)(hao)和能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)損(sun)耗(hao)(hao)按(an)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)(pin)直接(jie)生(sheng)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)(yuan)消(xiao)(xiao)(xiao)耗(hao)(hao)的(de)比(bi)例分(fen)(fen)攤到各產(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)(pin)能(neng)(neng)(neng)(neng)(neng)(neng)(neng)耗(hao)(hao)指標中。
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