吉林油田热电厂的成本管理研究

发布时间：2018-05-19 01:07

本文选题：吉林油田 + 成本管理　；参考：《吉林大学》2013年硕士论文

【摘要】：随着吉林油田生产建设的发展，吉林油田热电厂作为吉林油田唯一一家发电企业，，为吉林油田的生产和居民生活起着重要的保障作用。但是随着我国电力企业“厂网分开、竞价上网”改革的不断推进，吉林油田热电厂面临着巨大的竞争压力，特别是在煤炭价格日益上涨的情况下，油田热电厂的发展压力越来越大。在这种形式下要认真分析企业的成本结构、研究低成本战略，这对于吉林油田热电厂的生存和发展有着重要的现实意义。本文通过对成本管理相关理论的研究，分析吉林油田热电厂传统成本管理模式的弊端及其存在的原因，并在此基础上构建热电厂标准成本管理体系，最后得出吉林油田热电厂标准成本管理体系的保障措施，即吉林油田热电厂如果想要在激烈的市场竞争中生存下去，不仅需要政府和行业的调控，而且要建立自身完善的成本管理体制和成本管理方法。
[Abstract]:With the development of production and construction of Jilin Oilfield, the thermal power plant of Jilin Oilfield, as the only power generation enterprise in Jilin Oilfield, plays an important role in ensuring the production of Jilin Oilfield and the life of residents. However, with the continuous promotion of the reform of the "separation of power plants and networks, bidding for the Internet" in our country's electric power enterprises, the thermal power plants in Jilin Oilfield are facing enormous competitive pressure, especially in the case of rising coal prices. The development pressure of oil field thermal power plant is increasing. In this form, it is necessary to analyze the cost structure of the enterprise and study the low cost strategy, which is of great practical significance for the survival and development of the thermal power plant in Jilin Oilfield. Based on the research of cost management theory, this paper analyzes the disadvantages of the traditional cost management model in Jilin oilfield thermal power plant and the reasons for its existence, and then constructs the standard cost management system of the thermal power plant. Finally, it is concluded that the guarantee measures of standard cost management system in Jilin Oilfield thermal power plant, that is, if the thermal power plant of Jilin oilfield wants to survive in the fierce market competition, it not only needs government and industry regulation, And to establish their own perfect cost management system and cost management methods.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TM621

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