配电商的成本水平是其定价的基础,也是市场监管者对配电商实施价格监管的依据。文中应用偏最小二乘(PLS)回归方法建立了配电商的基于生产函数理论的成本函数模型。结合配电商售电规模和消费客户特性,给出了配电商成本评价分析指标:经济规模和经济负荷密度,形成了一种基于经济规模和经济密度特征的成本评价与分析方法。实例演算证明了文中所提出的分析方法的合理性。 The cost level of distributors is the basis of their pricing, and also the basis for market regulators to implement price regulation on distributors. In this paper, PLS regression method is used to establish the cost function model of distribution company based on the theory of production function. According to the scale of electricity sales and the characteristics of consumer customers, this paper gives the cost analysis and evaluation indexes of distribution companies: the economic scale and economic load density, and a cost evaluation and analysis method based on economic scale and economic density. The example calculation proves the rationality of the analysis method proposed in this paper.