国电石嘴山发电公司灰水综合利用项目成本管理研究

发布时间：2018-02-07 14:45

本文关键词： 成本管理 PMBOK AHP 价值工程　出处：《华北电力大学》2013年硕士论文　论文类型：学位论文

【摘要】：在当今时代，社会对工业企业的环保要求越来越高，而火力发电公司又是环保治理的重点。火力发电公司由于其是通过燃烧煤来发电，所以在发电过程中必然会产生很多的废水，这些废水的外排对当地的环境会产生很大的污染，应该予以治理。对于发电公司的灰水综合利用，我国目前还没有很多的经验，对此类项目的成本管理也不够成熟和完善，，因此，对国电石嘴山发电公司灰水综合利用项目的成本管理研究具有重要的理论价值和现实意义。灰水综合利用项目的成本控制是本文的研究重点。文章首先介绍了项目成本的定义和内容，成本管理的内容、基本方法以及PMOBK成本管理体系。之后针对国电石嘴山发电公司灰水综合利用项目的成本管理实践，文章根据PMBOK的相关理论，首先将灰水综合利用工程项目成本管理分解为资源计划、成本估计、成本预算和成本控制四大流程。利用价值工程理论与全生命周期理论，在综合考虑方案价值系数和成本两大因素的基础上，选取了项目最优设计方案。之后，根据灰水综合利用项目的具体情况，将其成本的影响因素划分为十类指标，并利用层次分析法（AHP）确定了成本管理的核心因素。最后，文章从财务指标和非财务指标两个角度的对该项目成本管理的绩效做了评价，得出该项目的成本管理体系和成本管理方法科学合理的结论。
[Abstract]:In today's era, society is demanding more and more environmental protection for industrial enterprises, and thermal power companies are also the focus of environmental protection governance. Therefore, a lot of waste water is bound to be produced in the process of power generation. The discharge of these wastewater will cause a lot of pollution to the local environment and should be treated. For the comprehensive utilization of ash water by power generation companies, our country has not had much experience at present. The cost management of this kind of project is not mature and perfect, therefore, it has important theoretical value and practical significance to study the cost management of the comprehensive utilization project of ash water in Shizuishan power generation company. The paper introduces the definition and content of project cost, the content of cost management, and the cost control of grey water comprehensive utilization project. The basic method and PMOBK cost management system. Then, in view of the cost management practice of comprehensive utilization project of ash water in Shizuishan Power Generation Company, this paper based on the relevant theory of PMBOK, Firstly, the project cost management of grey water comprehensive utilization project is decomposed into four processes: resource planning, cost estimation, cost budget and cost control. On the basis of synthetically considering the value coefficient and cost of the project, the optimal design scheme of the project is selected. Then, according to the concrete situation of the comprehensive utilization of grey water, the influencing factors of its cost are divided into ten kinds of indexes. Finally, the paper evaluates the cost management performance of the project from the two angles of financial indicators and non-financial indicators, and uses the Analytic hierarchy process (AHP) to determine the core factors of cost management. A scientific and reasonable conclusion is drawn that the cost management system and cost management methods of the project are scientific and reasonable.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.61

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