中粮生化能源（肇东）有限公司生物质发电项目成本控制研究

发布时间：2018-01-03 06:40

本文关键词：中粮生化能源（肇东）有限公司生物质发电项目成本控制研究　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，随着石化能源大量使用，使不可再生的能源供给趋于紧张，同时，大量燃煤锅炉使用、汽车尾气的排放，造成了严重环境的污染，出现了大量的灰霾、雾霾天气。为了改善天气状况、保护环境，国家提出要严格控制空气中的PM2.5含量的指标。生物质能源作为新能源，越来越成为解决能源危机、改善环境状况、替代石化能源的一种新思路。本文研究的中粮肇东生物质发电项目是利用秸秆等生物质原料生产燃料乙醇产生的废弃物——木质素发电的项目，它完全满足利用废弃物、使用生物质为原料生产再生、环保产品的目的，是环保节能项目，它的成功能够解决部分环境污染问题，具有重大的意义。该项目虽然在技术上取得了重大的突破，但是，该项目是一个全新的项目，在项目管理上没有经验可以借鉴，尤其在成本管理上没有成型的案例可循。从经济上进行评价，该项目只是微利项目，所以，成本管理的研究显得更加重要。本论文是通过对项目成本理论知识的理解，结合中粮生化能源（肇东）有限公司生物质发电项目的实际情况，将项目成本管理的研究推向更高的层次，，拓展成本控制方向。本文首先对中粮生化能源（肇东）有限公司、中粮肇东生物质发电项目进行了介绍。然后，通过对本案例的分析，总结了在该项目成本管理上存在的问题，尤其在研发、设计、建设三个阶段存在的问题，如项目开发阶段的研发成本控制问题、设计阶段的设计成果的成本控制问题、建设阶段的成本控制意识淡薄及成本计划分解不细等问题。结合存在的问题进行分析，找出成本失控的原因，做到求根问底的目的。根据发现的问题、找出的原因，对该项目成本控制制定优化方案，在研发、设计、建设三个阶段进行改良，分别进行成本制度的优化、成本计划编制内容的改进、成本控制体系的升级。最后，通过对中粮肇东生物质发电项目的分析和总结，结合项目的实际调查，提出了一套针对该项目各阶段的实施方案，运用各种理论方法设计出可操作性强、实用性好的成本管理与控制保障模板。中粮肇东生物质发电项目在成本控制方面摸索出的一套行之有效的方法与技术，可为以后的相关木质素类生物质发电项目研究提供一定的指导意义。
[Abstract]:In recent years, with the large-scale use of fossil energy, the supply of non-renewable energy tends to be tight. At the same time, a large number of coal-fired boilers, vehicle exhaust emissions, causing serious environmental pollution, there is a large number of haze. Haze weather. In order to improve the weather conditions and protect the environment, the state proposes to strictly control the content of PM2.5 in the air. Biomass energy as a new energy, more and more become a solution to the energy crisis. In this paper, the biomass power generation project of COFCO Zhaodong is a project which uses straw and other biomass raw materials to produce fuel ethanol waste-lignin power generation project. It is fully satisfied with the use of waste, biomass as raw materials to produce renewable, environmental protection products, environmental protection and energy conservation projects, its success can solve part of the problem of environmental pollution. Although the project has made a major breakthrough in technology, but the project is a new project, there is no experience in project management can be used for reference. Especially in the cost management there is no case to follow. From the economic evaluation, the project is only a small profit project, so the study of cost management is more important. This paper is through the understanding of the project cost theory knowledge, combined with the actual situation of biomass power generation project of COFCO biochemical energy (Zhaodong) Co., Ltd. to project cost management research to a higher level. Expand the direction of cost control. Firstly, this paper introduces Cofco biochemical energy (Zhaodong) co., Ltd and Cofco Zhaodong biomass power generation project. Then, through the analysis of this case. This paper summarizes the existing problems in the project cost management, especially in the three stages of R & D, design and construction, such as R & D cost control in the project development phase. Design stage of the design results of the cost control problem, the construction phase of the weak awareness of cost control and cost plan decomposition problems. Combined with the existing problems to analyze to find out the reasons for cost out of control. According to the problems found out the reasons for the development of the project cost control optimization program in the research and development design construction three stages of improvement cost system optimization respectively. Cost planning content improvement, cost control system upgrade. Finally, through the analysis and summary of COFCO Zhaodong biomass power generation project, combined with the actual project investigation. Put forward a set of implementation plan for each stage of the project, using various theoretical methods to design a strong maneuverability. Practical cost management and control support template. COFCO Zhaodong biomass power generation project in cost control found out a set of effective methods and technologies. It can provide some guidance for the future research of lignin biomass power generation projects.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TM619

【参考文献】