广西来宾B火电厂烟气脱硫项目全生命周期成本管理研究

发布时间：2019-04-19 22:03

【摘要】：近年来,随着我国经济突飞猛进的发展,各行各业对资源的需求空前膨胀。电力作为一种重要的民生物资和生产要素,是国民经济能否保持良好发展势头的前提保障。如何以最小的成本获得最大的收益是当前电力工程领域普遍关注的重点问题。一般来说,电力工程项目往往具有建设规模庞大、工程范围宽泛、运营周期漫长、参与者众多、风险不确定等特点,而我国传统的全过程成本管理模式只考虑了项目初期的建设成本,表现出明显的不适应性。目前,国外普遍采用的一种成本管理理论是全生命周期成本管理理论。它的核心理念是要将成本控制的思想系统地贯穿于整个项目从立项到报废的始终,以期用最小的成本实现最大的价值,而不是仅仅考虑某一个或某几个阶段的成本。与我国现阶段采用的以定额为基础的全过程管理模式相比,这种管理模式更全面、更合理且更符合项目成本管理的要求。本文首先对全生命周期及相关理论进行了简要的介绍；然后以广西来宾B火电厂2×360MW机组烟气脱硫项目为例,分析其原采用的全过程成本管理模式的不足之处,指出引入全生命周期成本管理方法的必要性。接着从我国国情出发,将该脱硫项目的生命周期合理划分为若干个阶段,建立相关计算模型,重新对其成本管理工作进行优化；最后探讨将这种管理模式推广到整个电力工程行业的途径。
[Abstract]:In recent years, with the rapid development of China's economy, the demand for resources in various industries is expanding unprecedented. As an important material and production factor of people's livelihood, electric power is the premise guarantee for the national economy to maintain a good momentum of development. How to obtain the maximum profit at the lowest cost is the most important problem in the field of electric power engineering. Generally speaking, electric power engineering projects have the characteristics of large construction scale, broad scope, long operation cycle, numerous participants and uncertain risks, etc. However, the traditional whole process cost management mode only considers the construction cost in the initial stage of the project, which shows obvious inadaptability. At present, a kind of cost management theory widely used abroad is the life cycle cost management theory. Its core idea is to systematically run the idea of cost control throughout the whole project from project establishment to scrapping, in order to realize the maximum value with the smallest cost, rather than just considering the cost of one or several stages. Compared with the whole process management model based on quota adopted in our country at present, this kind of management mode is more comprehensive, more reasonable and more consistent with the requirements of project cost management. Firstly, this paper gives a brief introduction to the whole life cycle and related theories. Then, taking the flue gas desulfurization project of 2 脳 360MW unit of Laibin B thermal power plant in Guangxi as an example, this paper analyzes the shortcomings of the original whole process cost management model, and points out the necessity of introducing the whole life cycle cost management method. Then, the life cycle of the desulphurization project is divided into several stages according to the national conditions of our country, and the relevant calculation model is established to optimize the cost management work again. Finally, the way to extend this management mode to the whole power engineering industry is discussed.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：X773

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