2．能(neng)(neng)(neng)(neng)源(yuan)消(xiao)(xiao)耗(hao)(hao)數(shu)據(ju)的(de)(de)核定方(fang)法：(1)能(neng)(neng)(neng)(neng)源(yuan)消(xiao)(xiao)耗(hao)(hao)計算的(de)(de)時間區(qu)(qu)段與產(chan)品產(chan)量(liang)計算的(de)(de)時間區(qu)(qu)段一(yi)致。(2)企(qi)業(ye)外(wai)購能(neng)(neng)(neng)(neng)源(yuan)的(de)(de)品質(zhi)和(he)折(zhe)標(biao)準煤(mei)系(xi)數(shu)，以(yi)實測(ce)或(huo)為準。(3)產(chan)品能(neng)(neng)(neng)(neng)耗(hao)(hao)的(de)(de)核定要考慮生(sheng)產(chan)過程中外(wai)協加工(gong)部分的(de)(de)能(neng)(neng)(neng)(neng)源(yuan)消(xiao)(xiao)耗(hao)(hao)。(4)企(qi)業(ye)能(neng)(neng)(neng)(neng)源(yuan)審計時應編制(zhi)企(qi)業(ye)能(neng)(neng)(neng)(neng)源(yuan)消(xiao)(xiao)費實物平衡表或(huo)企(qi)業(ye)能(neng)(neng)(neng)(neng)源(yuan)網絡圖(tu)。(5)能(neng)(neng)(neng)(neng)源(yuan)消(xiao)(xiao)耗(hao)(hao)的(de)(de)數(shu)據(ju)核定應分品種(zhong)進行非生(sheng)產(chan)系(xi)統用(yong)能(neng)(neng)(neng)(neng)與損(sun)失能(neng)(neng)(neng)(neng)源(yuan)量(liang)的(de)(de)計算，并對其合理性加以(yi)分析，能(neng)(neng)(neng)(neng)源(yuan)審計公(gong)司，采用(yong)合理的(de)(de)方(fang)式分攤(tan)到產(chan)品的(de)(de)企(qi)業(ye)能(neng)(neng)(neng)(neng)源(yuan)消(xiao)(xiao)耗(hao)(hao)指標(biao)中。(6)產(chan)品能(neng)(neng)(neng)(neng)耗(hao)(hao)分析必(bi)須具(ju)有(you)可比性，不(bu)同(tong)原料(liao)、不(bu)同(tong)生(sheng)產(chan)工(gong)藝、消(xiao)(xiao)耗(hao)(hao)不(bu)同(tong)能(neng)(neng)(neng)(neng)源(yuan)等所生(sheng)產(chan)的(de)(de)產(chan)品，不(bu)能(neng)(neng)(neng)(neng)進行簡單(dan)的(de)(de)對比。

1.產(chan)(chan)品(pin)產(chan)(chan)量核(he)定(ding)方法(fa)：產(chan)(chan)品(pin)產(chan)(chan)量是計(ji)(ji)算單位產(chan)(chan)品(pin)能(neng)耗的基準。這(zhe)里的產(chan)(chan)品(pin)產(chan)(chan)量是指(zhi)合格產(chan)(chan)的數量。在(zai)核(he)定(ding)產(chan)(chan)品(pin)產(chan)(chan)量時(shi)要考慮以下閃素(su)：(1)將在(zai)制品(pin)和(he)半成(cheng)品(pin)折算為(wei)制成(cheng)品(pin)。(2)將非(fei)標準品(pin)折算為(wei)標準品(pin)．(3)品(pin)種(zhong)繁(fan)多(duo)時(shi)，多(duo)種(zhong)產(chan)(chan)品(pin)按產(chan)(chan)值(zhi)計(ji)(ji)算。(4)產(chan)(chan)品(pin)產(chan)(chan)量必須通(tong)過倉庫(ku)物資盤查與來(lai)往賬目進(jin)行核(he)定(ding)。產(chan)(chan)品(pin)產(chan)(chan)量準確(que)性非(fei)常重要，它(ta)作為(wei)分母，是計(ji)(ji)算各種(zhong)能(neng)耗指(zhi)標的重要依據。

（3）管(guan)(guan)(guan)(guan)理節能(neng)(neng)(neng)(neng)分析(xi)(xi)(xi)(xi)：①分析(xi)(xi)(xi)(xi)企業(ye)(ye)現(xian)有能(neng)(neng)(neng)(neng)源(yuan)管(guan)(guan)(guan)(guan)理機制的(de)(de)缺(que)失或(huo)不足對節能(neng)(neng)(neng)(neng)的(de)(de)影(ying)(ying)響(xiang)。②分析(xi)(xi)(xi)(xi)企業(ye)(ye)管(guan)(guan)(guan)(guan)理制度存在的(de)(de)缺(que)失或(huo)不足對節能(neng)(neng)(neng)(neng)的(de)(de)影(ying)(ying)響(xiang)。③分析(xi)(xi)(xi)(xi)企業(ye)(ye)能(neng)(neng)(neng)(neng)源(yuan)管(guan)(guan)(guan)(guan)理工作執行與落(luo)實過程中的(de)(de)不足對節能(neng)(neng)(neng)(neng)的(de)(de)影(ying)(ying)響(xiang)。④分析(xi)(xi)(xi)(xi)改進企業(ye)(ye)能(neng)(neng)(neng)(neng)源(yuan)管(guan)(guan)(guan)(guan)理手段或(huo)者工具對節能(neng)(neng)(neng)(neng)的(de)(de)影(ying)(ying)響(xiang)。（4）行為節能(neng)(neng)(neng)(neng)分析(xi)(xi)(xi)(xi)全體員(yuan)工日常出行、在廠工作及生(sheng)活行為對能(neng)(neng)(neng)(neng)源(yuan)消耗(hao)影(ying)(ying)響(xiang)分析(xi)(xi)(xi)(xi)。