基于内部控制的凤滩水力发电厂成本管理研究

发布时间：2018-04-01 16:35

本文选题：成本管理　切入点：ERP　出处：《湘潭大学》2013年硕士论文

【摘要】：电力是民众现代化生活和工业化生产中的重要动力能源。随着我国电力体制改革深入进行，水力发电企业遭受到火电、核电、风电等竞争，凤滩水力发电厂是非独立核算的发电厂，价格由国家电网统一定，要提高其经营效果只能从成本入手。而水力发电厂的成本管理错综复杂，只有以市场为导向、健全成本管理的内外组织机构、合理吸引人才、实施全面预算成本管理、采用现代计算机技术（比如ERP），才能有效控制成本。本文以内部控制理论、成本管理理论为指导，以凤滩水力发电厂成本管理作为研究对象，凤滩水力发电厂作为湖南省三大水力发电厂之一，随着市场经营的加剧，水电厂成本管理存在的问题日益凸显，通过分析凤滩水力发电厂成本管理和内部控制的现状，揭示其成本管理过程中存在缺乏有效的成本控制机制、成本控制制度不完善、成本预算管理不到位、成本预算不到位、成本决策系统落后、人员素质不高，指出由整体成本管理结构的建立到具体账务处理流程严格按照准则要求执行，提出改进成本控制机制、完善成本预算管理、准确进行成本核算、开发辅助决策系统、提高员工素质的应对措施，立足凤滩水力发电厂自身的实际情况，从根源提出问题的解决办法，，完善成本管理体系，提高的经营的效率效果。
[Abstract]:Electricity is an important power source in people's modern life and industrial production. With the deepening reform of power system in our country, hydropower enterprises suffer from competition from thermal power, nuclear power, wind power, etc. Fengtan Hydropower Plant is a power plant that is not independently accounted for, and the price is determined by the State Grid. To improve its operating effect, the cost management of the hydropower plant can only be started from the cost. The cost management of the hydropower plant is complicated and only market-oriented. Only by perfecting the internal and external organization of cost management, attracting talents reasonably, implementing comprehensive budget cost management and adopting modern computer technology (such as ERPU) can the cost be effectively controlled. Under the guidance of internal control theory and cost management theory, this paper takes the cost management of Fengtan Hydropower Plant as the research object, and Fengtan Hydropower Plant as one of the three hydropower plants in Hunan Province, with the aggravation of market operation. The problems in cost management of hydropower plant are increasingly prominent. By analyzing the current situation of cost management and internal control in Fengtan hydropower plant, it is revealed that there is a lack of effective cost control mechanism and the cost control system is not perfect in the process of cost management. The cost budget management is not in place, the cost budget is not in place, the cost decision system is backward, and the personnel quality is not high. The paper puts forward some countermeasures to improve the cost control mechanism, perfect the cost budget management, carry out the cost accounting accurately, develop the auxiliary decision system, improve the quality of the staff, and base on the actual situation of Fengtan Hydropower Plant. Put forward the solution of the problem from the root, perfect the cost management system, improve the efficiency effect of the management.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.61

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