M水力发电企业运行成本管理研究

发布时间：2018-01-16 16:30

本文关键词：M水力发电企业运行成本管理研究　出处：《湖南师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：电力市场是国家电力体制改革的重要课题之一,随着“厂网分开、竞价上网”,发电侧市场逐渐完善,发电厂作为市场的主体,能否准确的了解、分析和控制运行成本,并预见未来的运行成本,结合其他成本准确而且有效的报价,成为了发电企业在电力市场中始终处于常胜地位的决定性因素。在此环境下,如何进行电力企业的成本管理成为了人们热议的话题。电力企业要使自己的成本管理能达到降低企业成本,有利于企业经营发展的目的,就必须具有高效的组织结构、良好的成本管理内部环境、适合企业自己的成本管理方法、正确的成本管理目标、健全的成本管理激励机制、完善的考核指标,同时还要求树立全员成本管理的意识。此外,因为安全生产在企业中具有相当重要的意义,但如果重视安全而忽略成本,将不利于企业成本管理。所以,正确把握安全与成本控制之间的关系,同样有利于企业进行有效的成本管理。本文从分析成本管理的理论入手,采用理论与案例研究相结合的方法,重点研究了M水力发电企业运行成本管理存在的问题,并对问题进行了成因分析,提出了改进M水力发电企业运行成本管理的措施和建议。此文改进M水力发电企业运行成本管理的措施和建议,对于其他同类型的水力发电企业具有借鉴和指导作用。
[Abstract]:The electric power market is one of the important topics of the national electric power system reform. With the separation of the power plant and the power grid, bidding for the Internet, the generation side market is gradually perfected, the power plant as the main body of the market, can accurately understand. Analyze and control operating costs and foresee future operating costs, and provide accurate and effective quotations in conjunction with other costs. In this environment, how to carry out the cost management of electric power enterprises has become a hot topic. Electric power enterprises must have an efficient organizational structure and a good internal environment of cost management in order to achieve the purpose of reducing the cost of enterprises and helping enterprises to operate and develop. The cost management method suitable for the enterprise, the correct cost management goal, the perfect cost management incentive mechanism, the perfect appraisal index, also needs to set up the whole staff cost management consciousness. Because safety production is very important in the enterprise, if we pay attention to the safety and ignore the cost, it will be bad for the enterprise cost management. Therefore, we should correctly grasp the relationship between safety and cost control. It is also conducive to effective cost management. This paper starts with the analysis of the theory of cost management, adopts the method of combining theory with case study, and focuses on the problems existing in the operation cost management of M hydropower enterprises, and analyzes the causes of the problems. The measures and suggestions to improve the operation cost management of M hydroelectric power plant are put forward, and the measures and suggestions to improve the operation cost management of M hydropower enterprise are presented in this paper. For other hydropower enterprises of the same type have reference and guidance role.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.72

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