秦皇岛发电有限责任公司全成本在线分析系统应用研究

发布时间：2018-02-28 09:47

本文关键词： 全成本管理资源信息资源在线分析系统　出处：《燕山大学》2013年硕士论文　论文类型：学位论文

【摘要】：自从2008年国际金融风暴，电力系统这个垄断行业第一次出现全面亏损以来，，无差异化的产品单一、高成本的规模经济特点的火电厂，一直处于扭亏的微利境况。近年来，火电企业在可利用小时和“市场煤、计划电”的多面夹击下，长期计划经济体制下的高利润的时代已经过去，发电侧“单边市场”模式，无法将煤炭价格上涨向下游传导，在市场经济下火电企业受到国家电价管制、煤炭价格和电网价格的三重挤压。不得不重新审视其成本结构，力图通过现代成本管理方法来改善成本消耗，而弥补利润的流失。传统成本管理已经不能适应当前生产运营的发展。首先，本文综述了成本管理在国内外研究现状，从传统理论发展到现代成本管理理论的历程，指出了各研究方法的优势和不足。其次，本论文重点以秦电公司成本管理系统为对象，解决其的成本管理瓶颈问题，构建了秦电全成本在线分析系统；提出了企业的成本管理应该贯穿于企业生产经营过程的每个环节，构建实时与定期利润预测分析模型，完成对利润预测和全成本组成分析的思想。为秦电公司管理层和相关职能部室提供经营管理所需的实时数据和月度、年度主要指标的趋势数据；以全成本管理重点实例说明，系统可准确衡量整个项目流程的成本绩效，从而达到降低成本、提升经济收益的目的，加强全成本在线系统分析的应用。最后，对秦电公司全成本分析系统，系统应用效果评价，包括：评价遵循原则、评价内容、评价组织、评价流程和计分方法、评价结果及结果应用等，建立了评价体系。对应用问题的对策，完善项目实施的对策、技术测试等进行了阐述。
[Abstract]:Since the international financial storm in 2008, the power system, the monopoly industry, has made a total loss for the first time. The thermal power plants with single products and high cost and economies of scale have been in the situation of little profit. In recent years, thermal power enterprises have been able to make use of hours and "market coal, plan electricity" on many fronts, the era of high profits under the long-term planned economy system has passed, and the "one-sided market" mode on the power generation side has passed. Unable to carry coal price rise downstream, thermal power enterprises are subject to the state electricity price control under the market economy, and the price of coal and power grid are triple-squeezed. They have to re-examine their cost structure. This paper tries to improve the cost consumption through modern cost management and make up for the loss of profit. The traditional cost management can no longer adapt to the development of current production and operation. Firstly, this paper summarizes the current research situation of cost management at home and abroad, from the traditional theory to the modern cost management theory, and points out the advantages and disadvantages of each research method. Secondly, this paper focuses on the cost management system of Qin Power Company, solves the bottleneck of its cost management, and constructs the whole cost online analysis system. This paper puts forward that the cost management of the enterprise should run through every link of the enterprise's production and management process, and construct the real time and periodic profit prediction and analysis model. Complete the idea of profit forecast and full cost composition analysis. Provide real time data and monthly trend data for management and management of Qinling Electric Power Company and related functional departments; illustrate the key examples of full cost management. The system can accurately measure the cost performance of the whole project process, so as to reduce the cost, enhance the economic benefits, and strengthen the application of the full cost online system analysis. Finally, the evaluation of the whole cost analysis system of Qindian Power Company, including the following principles, evaluation content, evaluation organization, evaluation process and scoring method, evaluation results and application, etc. The evaluation system is established, and the countermeasures of application problems, project implementation and technical tests are expounded.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.61;F275

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