国电益阳发电公司燃料成本管理研究

发布时间：2018-01-16 14:40

本文关键词：国电益阳发电公司燃料成本管理研究　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国能源资源结构的特点是“富煤、贫油、少气”，电源结构中火电特别是煤电占绝对主导地位。燃料成本是火力发电企业最大的成本项目，占到发电成本70%以上。受近年电煤价格持续大幅上涨和煤电价格联动滞后影响，全国火电行业亏损面达70-80%，生存危机与压力迫使火电企业经营管理战略转向成本领先战略，高度重视降本增效工作，燃料成本管理与控制已上升到第一重要位置。由于湖南区域水火电源结构问题，丰枯季节性明显，，燃料采购节奏和成本控制难度大，大家纷纷转变思想观念，积极探索研究如何全面性、系统性加强燃料成本管控。本文在成本管理相关理论的基础上，首先，系统阐述了国电益阳发电公司从近年以来燃料成本管理背景、发展历程、区域环境及SOWT分析，通过详实数据反映了燃料管理采购、运输、储存和耗用的现状，运用文献资料查询、统计数据分析、关键岗位人员访谈等方式，归纳总结了国电益阳发电公司燃料成本管理存在采购渠道分散煤价高、库存控制节奏不精准、采购调运计划编制粗放、验收质量损耗偏大、成本控制数学模型不全等主要问题，从国家政策、外部市场、内部管理三方面分析其形成原因。其次，运用现代成本管理相关理论和价值链分析，结合火力发电企业实践，系统全面从燃料采购最优性价比指数、综合标煤单价控制、燃煤合理掺配及燃煤库存控制等四个主要方面入手，通过构建模型和实证分析，分流程提出燃料成本管控改进策略。最后，推出了燃料成本管控策略的保障措施，主要从科学编制燃料采购计划、强化燃料验收环节管理、健全燃料贮存管理机制、完善全面预算管理体系及构建合理的对标管理机制等五个方面确保有效实施。本燃料成本管控思路或方法不仅仅在湖南区域，而且还可以供水电装机比重较大的云南、广西、四川等省份季节性突出的火电企业借鉴参考或推广使用，具有一定的研究价值与现实意义。
[Abstract]:The characteristics of China's energy resource structure are "rich in coal, lean oil, less gas". Thermal power, especially coal power, plays an absolute dominant role in power supply structure. Fuel cost is the biggest cost item in thermal power generation enterprises. It accounts for more than 70% of the power generation cost. In recent years, the thermal power industry has a loss of 70-80% due to the continuous sharp rise in the price of thermal coal and the lag of the price of coal and electricity. Survival crisis and pressure force thermal power enterprise management strategy to cost leading strategy, attach great importance to reducing cost and increasing efficiency. Fuel cost management and control has risen to the first important position. Due to the problem of the structure of water and fire power supply in Hunan region, the seasonal problem is obvious, the pace of fuel purchase and the cost control are very difficult, so people change their ideas one after another. Actively explore how to comprehensively and systematically strengthen fuel cost control. Based on the related theory of cost management, firstly, the background of fuel cost management, development history, regional environment and SOWT analysis of Guodian Yiyang Power Generation Company in recent years are systematically expounded. Through detailed data reflects the status of fuel management procurement, transportation, storage and consumption, the use of literature inquiries, statistical data analysis, key post personnel interviews and so on. Summarized the fuel cost management of Yiyang power generation company of Guodian, such as high purchase channel, high coal price, inaccurate inventory control rhythm, extensive preparation of purchase and transportation plan, and large loss of acceptance quality. The main problems such as incomplete mathematical model of cost control are analyzed from the three aspects of national policy, external market and internal management. Secondly, the use of modern cost management theory and value chain analysis. Combined with the practice of thermal power generation enterprises, the system starts from four main aspects: the optimal cost index of fuel purchase, the integrated control of unit price of standard coal, the reasonable blending of coal and the control of coal inventory. Through the construction of model and empirical analysis, the improvement strategy of fuel cost control is put forward by flow. Finally, the guarantee measures of fuel cost control strategy are put forward, mainly from the scientific preparation of fuel purchase plan. Strengthening the management of fuel acceptance link, perfecting the mechanism of fuel storage management, perfecting the overall budget management system and constructing the reasonable management mechanism of the standard are five aspects to ensure the effective implementation. This idea or method of fuel cost control is not only in Hunan region, but also can be used for reference or promotion for the seasonal prominent thermal power enterprises in Yunnan, Guangxi, Sichuan and other provinces where the proportion of hydropower installed is large. It has certain research value and practical significance.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.61;F275.3

【参考文献】