电网企业设备运维阶段成本管控模型研究

发布时间：2018-05-15 21:22

本文选题：电网企业 + 设备运维　；参考：《天津大学》2014年硕士论文

【摘要】：作为企业管理工作的核心，成本管理历来被企业经营者高度重视。为了使企业在现代社会中保持竞争力，先进的管理理念和科学的管控方法越来越多的应用在企业成本管理工作中。对于正在快速发展的我国电网企业来说，根据电网企业自身的生产运营特点和经营现状，合理地借鉴国内外企业成本管理经验，建立起一套科学合理的设备运维阶段的成本管控模型，有利于促进我国电网企业成本管理模式的优化，提高管理水平，，进而提升电网企业的经济效益和核心竞争力，具有很强的现实意义。本文首先研究了国内外电网企业成本管理的研究成果及应用现状，并调查了作业成本法在国内外电网企业的实际应用情况。其次，在作业成本法的思想下，本文通过对我国电网企业设备运维阶段成本结构的解析，以电网企业实施作业成本管理的优劣分析为切入点，结合企业自身生产运营的特点，组建了以作业成本法为核心的设备运维阶段成本管控模型，期间重点分析了标准作业库的建立和标准作业成本的核算方法，在此基础上本文还研究了此模型作为评价电网企业设备运维阶段成本管理水平之标准的应用。最后，本文用实证分析的方法，以FJ电力公司实际运用设备运维阶段的成本管控模型作为案例，通过对实际成本数据和模型应用效果的分析来说明本文理论的可行与可取之处。
[Abstract]:As the core of enterprise management, cost management has always been highly valued by business operators. In order to keep enterprises competitive in modern society, the advanced management concept and scientific management and control methods are more and more applied to enterprise cost management. For the rapid development of China's power grid enterprises, according to the power grid enterprises In order to promote the optimization of the cost management model of the power grid enterprises, improve the management level and improve the economic and core competitiveness of the power grid enterprises, the cost management and control model of a scientific and reasonable stage of equipment operation and maintenance is set up reasonably by using the experience of the cost management at home and abroad and establishing a set of scientific and reasonable cost management and control model at the stage of equipment operation and maintenance. It is of great practical significance.
This paper first studies the research results and application status of cost management of domestic and foreign power grid enterprises, and investigates the practical application of Activity-Based Costing in power grid enterprises at home and abroad. Secondly, under the idea of activity-based costing, this paper analyzes the cost structure of the equipment operation and maintenance stage of the power grid enterprises in China, and takes the operation of the power grid enterprises into practice. Based on the analysis of the advantages and disadvantages of this management, combined with the characteristics of the enterprise's own production and operation, a cost management and control model of equipment operation and maintenance is set up at the core of activity-based costing. During the period, the establishment of standard operating base and the accounting method of standard operating cost are emphatically analyzed. On this basis, this model is also studied to evaluate the power grid enterprise. The application of the standard of cost management level in the operation and maintenance stage of industry equipment. Finally, this paper uses the method of empirical analysis to take the cost management and control model of FJ power company in the stage of actual operation and maintenance of equipment as a case, and illustrates the feasibility and advisability of the theory through the analysis of the actual cost data and the application effect of the model.

【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7

【参考文献】