供电企业成本费用控制精细化管理研究

发布时间：2018-04-22 21:26

本文选题：供电企业 + 成本费用　；参考：《华北电力大学》2014年硕士论文

【摘要】：电力事业是关系国计民生的重要公共事业和基础产业,随着电力体制改革的逐步深入和市场竞争的日趋激烈,通过提升供电企业成本管理水平来增强企业的竞争力,对成本费用控制进行精细化管理成为供电企业管理活动的重中之重。成本费用控制精细化管理的核心是通过管理规则的系统化和细化,运用程序化、标准化和数据化的手段,使组织管理各单元精确、高效、协同和持续运行。走成本费用控制“精细化”管理的道路,实现有效的成本控制与低成本运营成将为供电企业增强内部成本管理水平与核心竞争力提供必要保障。本论文在对国内外企业成本管理的优秀研究成果总结和归纳的基础上,结合我国供电企业的生产经营特点与实际经营情况,对成本费用控制精细化管理问题进行探索研究。在分析供电企业现行成本管理中存在的主要问题和困难的基础上,明确会计集中核算下的成本管理的范围和重点,通过成本费用控制精细化管理理念与方法解决当前的成本管理问题,建立会计集中核算下的精细化成本费用控制管理流程、制度和方法,最终为供电企业提升成本管理水平和竞争力,提供切实可行的方案。本论文的研究成果将为供电企业提高成本精细化管理水平提供有效的理论帮助和实践借鉴。
[Abstract]:Electric power industry is an important public utility and basic industry related to the national economy and the people's livelihood. With the deepening of electric power system reform and the increasingly fierce competition in the market, the competitiveness of the power supply enterprises is enhanced by raising the cost management level of the power supply enterprises. Meticulous management of cost and cost control has become the most important part of power supply enterprise management. The core of the detailed cost control management is to make the organizational management units accurate, efficient, cooperative and continuous by the systematization and refinement of the management rules and the use of the means of program, standardization and data. Taking the path of "fine" management of cost and cost control and realizing effective cost control and low cost operation will provide necessary guarantee for power supply enterprises to enhance the level of internal cost management and core competitiveness. On the basis of summing up and summing up the outstanding research results of cost management in domestic and foreign enterprises, combining the characteristics of production and management of power supply enterprises in our country and the actual operation situation, this paper explores and studies the fine management of cost and expense control. Based on the analysis of the main problems and difficulties in the current cost management of power supply enterprises, the scope and emphasis of cost management under centralized accounting are clarified. The current cost management problems are solved by the idea and method of cost control and fine management, and the process, system and method of fine cost cost control management under centralized accounting are established. Finally, it provides a feasible scheme for power supply enterprises to improve cost management level and competitiveness. The research results of this paper will provide effective theoretical help and practical reference for power supply enterprises to improve the level of cost refinement management.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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