The main theortical basis that management accountant can be regarded as electricity-generating commerce is brought forward.The main contents of management accountant,such as cost analysis,quantity benefit analysis,estimate analysis,the decision analysis,the budget,cost control,responsibility center,the possibility of the indetermination analysis theories on generating electricity,feasibility and advantages,are analyzed and demonstrated in detail.Based on these works and combining knowledge of computer,related knowledge about power and the latest rules of electric power market,the functional design for the power plant biding for on-net assistant system is completed.The power plant bid decision-making stragegy includes following functions: receiving and declareing the data of the electric power market,protecting cost analysis,protecting price decision,predicting load,safe area analysis,superior distribution,settle accounts,sensitivity analysis,controlling plan management and risk analysis etc.