湘潭电厂成本控制研究

发布时间：2018-03-01 14:27

本文关键词： 湘潭电厂火力发电成本控制作业成本法　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：电力体制改革深入进行、煤炭价格不断上涨，火力发电企业遭受到上下游行业的双重压力，并逐渐向网上竞价、厂网分开的方向发展。由于电力产品的同质性，，使得发电企业之间的竞争主要集中在成本差异的竞争上，成本的降低程度也就决定了该企业在市场中所具有的竞争力，因此发电企业必须认识到低成本运营的重要性。管理不善且成本过高的发电企业在激烈的竞争市场中将会被淘汰，做好成本控制是火力发电企业有效提高经济效益的途径。湘潭电厂是湖南省火力发电公司的总装机容量最大的电厂。根据燃煤发电行业特点，，在查阅参考文献、搜集数据和调查研究的基础上，采用描述-分析-总结的思路对湘潭电厂的成本控制进行了研究。本文通过湘潭电厂实际情况结合国家电力体制改革的内容及对企业所带来的影响，阐述了火力发电厂的成本主要由燃料成本、项目投资成本、检修成本和其他成本构成，成本控制方法以事后分析为主而过程控制不足、制定了承包指标但缺乏科学性等现实情况，剖析了影响湘潭电厂成本水平的主要因素，分析了该电厂在生产经营模式、成本控制方法、检修环节和燃料管理等方面存在的成本控制问题。分析认为：湘潭电厂可以通过选择作业成本管理制度建立成本控制机制，并加大内部经济责任制的考核力度，强化激励约束机制。同时，通过加强对重点环节的控制，强化低成本运营相关经济指标的财务预算和资金运作的职能控制，以期进一步降低湘潭电厂成本，提高经济效益。
[Abstract]:The in-depth reform of electric power, coal prices continue to rise, the thermal power enterprises suffered a double pressure upstream and downstream industries, and gradually to the online auction, the factory net separates direction. Because the power of the homogeneity of products, making the competition in power generation enterprises mainly focus on the difference between the cost of the competition, reduce the degree of cost is decided the enterprise has the competitiveness in the market, so power enterprises must recognize the importance of low cost operation. Power generation enterprises mismanagement and high cost will be eliminated in the fierce competition in the market, do a good job of cost control is an effective way to improve the efficiency of the thermal power enterprises.
Xiangtan power plant in Hunan province is the thermal power company's total installed capacity of the largest power plant. According to the characteristics of coal-fired power industry, and in the reference, based on the investigation and collection of data, using descriptive analysis summary of the ideas of the Xiangtan power plant cost control were studied. According to the actual situation of Xiangtan power plant with the state the electric power system reform the content and impact on the enterprise, expounds the cost of thermal power plants is mainly composed of fuel costs, the project investment cost, maintenance cost and other costs, the cost control method based on post analysis and process control, make the contract index but the lack of scientific reality, analyzes the main influence the level of cost factors of Xiangtan power plant, analyzed the power plant in the production and operation mode, cost control method, existing maintenance link and fuel management and other aspects of the cost control Make a problem.
Analysis: Xiangtan power plant can be through the establishment of cost control mechanism and activity-based cost management system, and strengthen the internal economic responsibility system assessment efforts, strengthen the incentive and restraint mechanisms. At the same time, through strengthening the control of key links, strengthen the relevant economic low cost operation refers to the control of the underlying financial budget and capital operation functions, in order to further reduce the Xiangtan power plant costs, increase economic efficiency.

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

【参考文献】