B供电公司固定资产成本管理研究

发布时间：2018-01-23 12:32

本文关键词： 供电公司固定资产成本管理全寿命周期理论　出处：《辽宁大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着中国电力企业的进步与发展，对于具有资本密集特点的电力行业，提高企业经济效益主要体现在对固定资产的运行效率管理。特别是按照国家电力发展规划与战略目标要求，社会用电需求的变化与规模的扩展，对供电企业的资本管理提出了更高的要求。而传统的固定资产粗放管理的现状以及基于阶段成本最优的管理模式，也已不能够很好地适应现代供电企业发展的需要。因此积极推进各项改革，不断创新管理模式，切实提高资本管理水平，是B供电公司当前亟待解决的问题。为解决这一难题，本文在结合当前成本管理理论发展现状的基础上，根据电力行业自身的发展特征，将全寿命周期理论引到固定资产的成本管理之中,分析B供电公司固定资产总体状况及各环节的成本管理现状及存在的问题。在此基础上，从固定资产的规划设计、购置建设、运行检修等方面分别提出了优化固定资产成本的措施，力求为电力企业固定资产的成本管理寻求一条解决途径。全文结构框架如下：绪论。本章主要阐释论文选题的理论和现实意义，介绍固定资产管理新理论提出的历史背景及当前有关固定资产管理国内外最新的研究成果。同时，，也就论文的内容与研究方法进行了初步探索和尝试。第一章相关理论综述。本章将介绍寿命周期理论的内涵、特征、管理模型，并将该理论延伸到固定资产成本管理领域，阐述固定资产寿命周期成本管理的内容以及应用前景。第二章B供电公司固定资产成本管理现状分析。这部分阐述B供电公司的固定资产管理概况，对该公司固定资产各环节的成本管理现状进行详细的描述。第三章B供电公司固定资产成本管理问题及成因分析。本章分别对固定资产成本管理各环节存在的问题进行了分析与研判，探讨具体成因，为切实解决好问题提供科学依据。第四章B供电公司固定资产寿命周期成本管理应用。本章主要针对上一章分析运用固定资产寿命周期成本理论，从确立工作指导原则，固定资产的规划设计、采购建设、运行检修、报废处置、关键环节控制几个方面提出了完善措施及建议。结束语。本章主要对本文的研究成果进行了总结，并指出不足之处。
[Abstract]:Along with the progress and development of China power enterprises, for the power industry is capital intensive characteristics, improve the economic efficiency of enterprises is mainly reflected in the efficiency of the operation and management of fixed assets. Especially in accordance with the requirements of national electric power development planning and strategic objectives, expansion and scale change of electrical demand of the society, put forward higher requirements for capital management but the present situation of power supply enterprises. The traditional extensive management of fixed assets and stage based on optimal cost management model has not well adapted to the needs of the modern power enterprise development. So we must push forward the reform, innovate the management mode, to improve the capital management level, is the urgent problem of B power supply company the problem.
In order to solve this problem, based on the combination of theories on the current situation of cost management, according to the characteristics of the development of power industry itself, the life cycle theory to the cost management of fixed assets, current situation analysis of the cost management of fixed assets overall situation of B power supply company and the link and the existing problems on the basis of. The purchase, construction planning and design from the aspects of fixed assets, operation and maintenance were put forward to optimize the cost of fixed assets measures to cost management of fixed assets of power enterprises to seek a solution.
The full text structure framework is as follows:
Introduction. This chapter mainly explains the theoretical and practical significance, introduces the new theory of management of fixed assets of the historical background and the current relevant fixed assets management at home and abroad the latest research results. At the same time, also the content and research method of this paper conducted a preliminary exploration and try.
The first chapter is the summary of related theories. This chapter will introduce the connotation, characteristics and management models of life cycle theory, and extend this theory to the field of fixed asset cost management, and explain the content and application prospect of life cycle cost management of fixed assets.
The second chapter is the analysis of the status quo of fixed assets cost management of B power supply company. This section describes the general situation of B power supply company's fixed assets management, and describes the cost management status of every link of the company's fixed assets in detail.
The third chapter is about the problem and cause analysis of fixed assets cost management in B power supply company. This chapter analyzes and studies the problems in every link of fixed asset cost management, and explores the specific causes, so as to provide scientific basis for solving the problem well.
The application of life cycle cost management of fixed assets of fourth B power supply company. In this chapter, the last chapter analysis using fixed assets life cycle cost theory, from the establishment of guiding principles, planning and design, purchase of fixed assets construction, operation and maintenance, disposal, key control, puts forward some improvement measures and suggestions.
This chapter mainly summarizes the research results of this article, and points out the shortcomings.

【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.61

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