Cost control is an important part of Interruptible Load Management (ILM) from large industrial customers' perspective, which has an guiding significance to develop strategy on both customer and Power Grid Corp. The paper, firstly, discusses the cost structure in detail, in which a model for evaluating the cost of Interruptible Load to a single plant is presented. Secondly, the paper explores benefit and stratage of Interruptible Load from both cost and compensation based on costing. Finally, the paper futher studies on the relationship among cost, load and compensation, and elaborates the enterprise' sensitivity to the compensation will decrease when compensation cost incrase. The conclusion provides some guidance for the development of strategy of interruptible Load to large industrial customers and some sugegestions for the determination of the compensation price to power grid corp.%成本管理是大工业用户可中断负荷管理中的一个重要方面，不仅对用户中断与否以及中断策略的选择有着直接的影响，也对电网公司中断补偿费用的确定具有重要的指导意义。首先对可中断负荷的成本构成进行了详细地讨论和研究，并提出了单个工厂可中断负荷成本的评估模型；在成本计算的基础上，从中断补偿费用和中断成本两个方面对工业用户可中断负荷效益与响应策略进行了探讨，提出了工业用户通过可中断负荷获益的充分条件与必要条件；最后通过实例分析，进一步阐述了中断成本与中断负荷、中断补偿费用之间的关系，说明了工业用户对中断补偿费用的敏感度随中断补偿费用的增大而减小，为企业可中断负荷响应策略的制订提供了一定的指导，并对电网公司中断补偿电价的确定提出了一些可供参考的意见。
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