华能金桥热电厂成本管理优化研究

发布时间：2018-04-14 08:34

本文选题：金桥热电厂 + 成本管理　；参考：《内蒙古财经大学》2017年硕士论文

【摘要】：电力行业是国民经济基础产业,是国家经济发展的战略重点和先行行业。持续、优质的电能供应有利于经济的发展。随着国家经济结构的调整、电力体制改革的不断深入和“厂网分家,竞价上网”市场机制形成,将电力市场供求、竞争和价格的机制引入到电力行业,电力市场的竞争日益激烈,火力发电企业的经营面临着前所未有的挑战。火力发电企业要生存、发展,实现利润最大化,必须通过对发电成本控制和管理来来获得竞争优势。因此,为了适应当前的经济形势,企业的经营理念必须转变。成本管理是现代企业经营活动中的核心部分,以科学的成本管理理念对企业生产经营进行有效控制。当前我国正在进行以实现资源最优配置为目标的市场化改革,对电力市场进行改革,通过竞争、制定合理的上网电价使国民经济健康有序的发展;而影响电价的主要因素是发电成本,所以对电力企业而言,通过控制生产成本可以有效地保持上网电价的稳定进而促进整个国民经济产业的健康发展。本文以中国华能金桥热电厂为研究对象,首先概述了企业成本管理的基本理论,包括控制论、系统论、价值链理论、目标成本管理及成本精细化管理等相关理论,及相关理论在企业管理中的应用;其次,对当前我国火力发电企业的发展状况、经营面临的困境、成本构成等进行分析研究,指出当前的成本管理模式已经不能适应当前经济情况下火力发电企业的长期发展。文章指出传统火力发电企业成本管理存在成本管理对象及范围不清、管理理念比较传统、成本管理体系不健全等问题。本文最后针对火力发电企业成本管理问题进行分析,提出了火力发电企业成本管理的几项改进优化措施。首先,对各项成本提出改进措施,通过对燃料采购计划科学制定、竞价寻优确定供货商、加强燃料利用与管理等措施来降低燃料费用。加强对技术人员水平培训、对设备日常维护、提高修理效率降低维修成本。使用新的折旧方法来降低折旧费用,及对其他成本费用中财务费用、人力资源成本、管理费用、物资管理费用、材料费费用等进行控制;其次,对成本管理模式提出优化措施,对预算管理体系、目标成本管理体系、运行技术水平等进行优化。
[Abstract]:Power industry is the basic industry of national economy, is the strategic focus of national economic development and leading industry.Sustained, high-quality power supply is conducive to economic development.With the adjustment of the national economic structure, the deepening of the reform of the power system and the formation of the market mechanism of "separation of power plants and networks, bidding for the Internet", the mechanism of supply and demand, competition and price in the electricity market has been introduced into the power industry.With the increasingly fierce competition in the electricity market, the management of thermal power generation enterprises is facing unprecedented challenges.In order to survive, develop and maximize profits, thermal power generation enterprises must obtain competitive advantages by controlling and managing the cost of power generation.Therefore, in order to adapt to the current economic situation, business philosophy must be changed.Cost management is the core part of modern enterprise management.At present, our country is carrying on the market-oriented reform with the goal of realizing the optimal allocation of resources, reforming the electric power market, and making the reasonable price of electricity on the net to make the national economy develop healthily and orderly through the competition.The main factor that affects the electricity price is the generation cost, so to the electric power enterprise, it can effectively maintain the stability of the electricity price by controlling the production cost, and then promote the healthy development of the whole national economy industry.This paper takes China Huaneng Jinqiao Thermal Power Plant as the research object, firstly summarizes the basic theories of enterprise cost management, including cybernetics, system theory, value chain theory, target cost management and cost fine management and so on.And the application of related theories in enterprise management. Secondly, the development of thermal power generation enterprises in China, the plight of management, cost composition and so on are analyzed and studied.It is pointed out that the current cost management mode can no longer adapt to the long-term development of thermal power enterprises under the current economic conditions.This paper points out that the cost management of traditional thermal power enterprises has some problems, such as unclear object and scope of cost management, more traditional management idea and imperfect cost management system.Finally, this paper analyzes the cost management of thermal power enterprises, and puts forward several measures to improve and optimize the cost management of thermal power enterprises.First of all, the improvement measures are put forward to reduce the fuel cost by making the fuel purchase plan scientifically, searching for the best price to determine the supplier, strengthening the fuel utilization and management, and so on.Strengthen the training of technical personnel, daily maintenance of equipment, improve repair efficiency and reduce maintenance costs.The new depreciation method is used to reduce the depreciation cost, and to control the financial cost, human resource cost, management cost, material management cost, material cost, etc. Secondly, the optimization measures are put forward to the cost management model.Optimize the budget management system, target cost management system, operation technology level, etc.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.61

【参考文献】