能(neng)(neng)源審計主要包括策(ce)(ce)劃與組(zu)(zu)織、現場診斷、現狀(zhuang)及(ji)節(jie)能(neng)(neng)分析、報告編(bian)寫及(ji)定稿四個(ge)流程。1、策(ce)(ce)劃與組(zu)(zu)織：策(ce)(ce)劃與組(zu)(zu)織是開展(zhan)能(neng)(neng)源審計工(gong)作的(de)關(guan)鍵(jian)階段(duan)，通過溝通、培(pei)訓使企業負(fu)責人、設(she)備管(guan)理人員(yuan)及(ji)員(yuan)工(gong)對能(neng)(neng)源審計及(ji)能(neng)(neng)源管(guan)理工(gong)作形成初步(bu)認識，消除思(si)想(xiang)上(shang)和觀念(nian)上(shang)的(de)障(zhang)礙；了解用能(neng)(neng)單位能(neng)(neng)源審計的(de)工(gong)作內(nei)容、要求以(yi)及(ji)工(gong)作程序。取得高層(ceng)的(de)支持和參(can)與，組(zu)(zu)建能(neng)(neng)源審計小組(zu)(zu)，制訂(ding)能(neng)(neng)源審計工(gong)作計劃。

能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)成(cheng)本的(de)核定方法：(1)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)綜(zong)合能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)消(xiao)(xiao)費(fei)(fei)(fei)和企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)總(zong)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)費(fei)(fei)(fei)用(yong)。①企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)使用(yong)外(wai)購(gou)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)的(de)費(fei)(fei)(fei)用(yong)。企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)使用(yong)外(wai)購(gou)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)費(fei)(fei)(fei)用(yong)的(de)計(ji)(ji)算(suan)(suan)應考(kao)慮審(shen)計(ji)(ji)期(qi)(qi)內(nei)各(ge)購(gou)入(ru)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)品(pin)(pin)(pin)種的(de)輸入(ru)、輸出、庫存及消(xiao)(xiao)費(fei)(fei)(fei)關系(xi)，只計(ji)(ji)算(suan)(suan)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)自身消(xiao)(xiao)費(fei)(fei)(fei)的(de)部(bu)分(fen)。②企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)綜(zong)合能(neng)(neng)(neng)(neng)(neng)耗(hao)(hao)的(de)計(ji)(ji)算(suan)(suan)。(2)直(zhi)接(jie)(jie)生產過程單(dan)位(wei)(wei)產品(pin)(pin)(pin)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)成(cheng)本。①直(zhi)接(jie)(jie)生產過程單(dan)位(wei)(wei)產品(pin)(pin)(pin)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)成(cheng)本按照單(dan)位(wei)(wei)產品(pin)(pin)(pin)所消(xiao)(xiao)耗(hao)(hao)的(de)各(ge)種能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)實物(wu)量及其單(dan)位(wei)(wei)價格進行計(ji)(ji)算(suan)(suan)。②單(dan)位(wei)(wei)產品(pin)(pin)(pin)實物(wu)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)消(xiao)(xiao)耗(hao)(hao)量可根(gen)據(ju)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)在審(shen)計(ji)(ji)期(qi)(qi)內(nei)生產系(xi)統的(de)實物(wu)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)消(xiao)(xiao)耗(hao)(hao)量和合格產品(pin)(pin)(pin)產量來計(ji)(ji)算(suan)(suan)。③間(jian)(jian)接(jie)(jie)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)消(xiao)(xiao)耗(hao)(hao)和能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)損(sun)耗(hao)(hao)。1)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)審(shen)計(ji)(ji)應考(kao)察企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)間(jian)(jian)接(jie)(jie)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)消(xiao)(xiao)耗(hao)(hao)水平(ping)，分(fen)析間(jian)(jian)接(jie)(jie)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)消(xiao)(xiao)耗(hao)(hao)在企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)總(zong)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)消(xiao)(xiao)耗(hao)(hao)中(zhong)所占的(de)比(bi)例。2)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)審(shen)計(ji)(ji)應分(fen)析能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)損(sun)耗(hao)(hao)的(de)大(da)小和原因。3)在計(ji)(ji)算(suan)(suan)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)產品(pin)(pin)(pin)單(dan)位(wei)(wei)綜(zong)合能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)消(xiao)(xiao)耗(hao)(hao)和企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)出廠產品(pin)(pin)(pin)的(de)單(dan)位(wei)(wei)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)成(cheng)本時，應將(jiang)間(jian)(jian)接(jie)(jie)能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)消(xiao)(xiao)耗(hao)(hao)和能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)損(sun)耗(hao)(hao)按產品(pin)(pin)(pin)直(zhi)接(jie)(jie)生產能(neng)(neng)(neng)(neng)(neng)源(yuan)(yuan)(yuan)消(xiao)(xiao)耗(hao)(hao)的(de)比(bi)例分(fen)攤(tan)到(dao)各(ge)產品(pin)(pin)(pin)能(neng)(neng)(neng)(neng)(neng)耗(hao)(hao)指標中(zhong)。

能(neng)源(yuan)審(shen)計(ji)(ji)形(xing)式：（2）受(shou)用(yong)能(neng)單(dan)(dan)位(wei)委(wei)托的(de)形(xing)式在用(yong)能(neng)單(dan)(dan)位(wei)部門(men)認識能(neng)源(yuan)審(shen)計(ji)(ji)的(de)重要(yao)意義和作用(yong)或(huo)在主管部門(men)要(yao)求開(kai)(kai)展能(neng)源(yuan)審(shen)計(ji)(ji)的(de)基礎上，能(neng)源(yuan)審(shen)計(ji)(ji)部門(men)與用(yong)能(neng)單(dan)(dan)位(wei)簽訂能(neng)源(yuan)審(shen)計(ji)(ji)協議（或(huo)合同），開(kai)(kai)展能(neng)源(yuan)審(shen)計(ji)(ji)，確定工(gong)作目標和內容，約(yue)定時間(jian)開(kai)(kai)展能(neng)源(yuan)審(shen)計(ji)(ji)工(gong)作。或(huo)者是用(yong)能(neng)單(dan)(dan)位(wei)根(gen)據自身生產管理和市場營銷的(de)需要(yao)，主動邀請能(neng)源(yuan)審(shen)計(ji)(ji)監測部門(men)對其進行能(neng)源(yuan)審(shen)計(ji)(ji)。這種形(xing)式的(de)能(neng)源(yuan)審(shen)計(ji)(ji)也可稱為用(yong)能(neng)單(dan)(dan)位(wei)委(wei)托能(neng)源(yuan)審(shen)計(ji)(ji)。