华能九台电厂成本管理优化研究

发布时间：2018-03-17 10:02

本文选题：华能九台电厂　切入点：成本管理　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：近几年，吉林省电力市场需求增长缓慢、装机容量过剩，机组平均利用小时数大幅低于全国平均水平，各发电企业生存状况不断恶化。华能九台电厂于2009年末正式投入生产运营，是吉林省装机规模最大、技术装备水平最先进的大型火力发电企业。投产后，2010年亏损1.33亿元，2011年亏损2.28亿元，成为中国华能集团公司的亏损大户。面对严峻的亏损局面，企业管理者终于清醒地认识到电力行业已由过去的计划经济体制发展到目前的市场经济体制，在吉林省地区发电量和销售电价在短期内均难以得到快速增长的电力市场大环境下，，必需进行一场成本管理改革，采取有效的措施降低发电成本，发电企业才能实现减亏、扭亏。因此，现代发电企业要全面、实时、科学地计算各项发电成本，实现对发电成本实时有效的预测及控制，才是适应电力行业市场竞争的有效途径。本文以全面预算管理和目标成本管理理论为基础，运用会计学、管理学和经济学等领域理论知识，采用理论分析与数据分析相结合的科学方法，找出九台电厂成本管理中存在的问题和造成亏损的各类原因。本文从成本管理优化研究角度出发，通过对标分析，总结了九台电厂成本管理的经验教训，并针对存在的问题对九台电厂成本管理体系进行了比较全面的优化，实施了全面预算管理与目标成本管理相结合的成本管理模式，提出了保障九台电厂成本管理优化效果的具体措施，为九台电厂实施低成本战略提供了管理思路。经过两年的努力，九台电厂终于在2013年实现了扭亏为盈的经营目标，比2011年节约生产成本1.07亿元，单位发电成本创投产后历史最低纪录。本文以九台电厂成本管理模式为主要研究对象，目的是确保九台电厂在电力行业竞争中处于领先地位，并希望通过对九台电厂的研究，为华能吉林公司在当前地方电力市场疲软的形势下通过提升内部管理水平实现减亏、扭亏和新的发展奠定良好的基础。同时，也为省内其它发电企业成本管理工作的研究提供值得参考和借鉴的资料，对非热电联产的火电厂的经营发展起到一定的推动意义。
[Abstract]:In recent years, the electricity market demand in Jilin Province has been growing slowly, with excess installed capacity, and the average number of hours used by units has been substantially lower than the national average. In end of 2009, Huaneng Jiutai Power Plant was officially put into operation, making it the largest installed power plant in Jilin Province. Large thermal power generation enterprises with the most advanced technology and equipment level. After putting into operation, they lost 133 million yuan on 2010 and 228 million yuan on 2011, becoming the big loss-makers of China Huaneng Group Company. Enterprise managers finally realized that the electric power industry had developed from a planned economy system to a market economy system. In the environment of the electricity market in Jilin Province, where the electricity generation and sale price are difficult to obtain fast growth in the short term, it is necessary to carry out a cost management reform and take effective measures to reduce the generation cost, so that the power generation enterprises can realize the reduction of losses. Therefore, it is an effective way to adapt to the market competition of electric power industry for modern power generation enterprises to calculate all kinds of generation cost in an all-round, real-time and scientific way, and to realize real-time and effective forecast and control of generation cost. Based on the theories of total budget management and target cost management, this paper applies the theoretical knowledge of accounting, management and economics, and adopts the scientific method of combining theoretical analysis with data analysis. To find out the problems existing in the cost management of nine power plants and the causes of the loss. This paper sums up the experience and lessons of the cost management of nine power plants from the perspective of the optimization of cost management and through the analysis of the standard. Aiming at the existing problems, the cost management system of nine power plants is optimized comprehensively, and the cost management mode combining comprehensive budget management with target cost management is implemented. The concrete measures to ensure the optimization effect of cost management in nine power plants are put forward, and the management ideas are provided for the implementation of the low cost strategy in nine power plants. After two years of efforts, nine power plants finally realized the goal of turning losses into profits in 2013. Compared with 2011, the cost of production was saved by 107 million yuan, and the unit cost of power generation was recorded as the lowest in the post-natal period. In this paper, the cost management model of nine power plants is taken as the main research object, in order to ensure that nine power plants are in the leading position in the competition of the electric power industry. It is hoped that through the study of nine power plants, Huaneng Jilin Company will lay a good foundation for reducing losses, turning losses and new development under the current situation of weak local electricity market by raising the level of internal management. At the same time, It also provides reference and reference information for the study of cost management of other power generation enterprises in the province, and plays a certain role in promoting the operation and development of non-cogeneration thermal power plants.
【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】：F275.3;F426.61

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