火电企业价值链成本分析与控制

发布时间：2018-03-03 02:16

本文选题：价值链　切入点：成本控制　出处：《内蒙古大学》2013年硕士论文　论文类型：学位论文

【摘要】：当前火力发电企业沉疴重重,相对落后的管理模式在目前的竞争机制中产生了诸多弊病。要想获得竞争优势,全方位的成本控制对于火电企业来说至关重要。本文所研究的对象是在火电企业中占较大比例、运行稳定、技术较为完备的非坑口火力发电厂。与坑口火电厂的区别在于,非坑口火电厂的燃料供应需经长距离输送。而长距离运输所带来的物流成本,加重了非坑口火电厂的生存压力。所以对于此类发电厂的成本控制研究应将其视为一个整体,进行全方位的分析。综合目前对火电企业成本控制方面的研究后发现,目前的研究多集中于环境成本、燃料成本、采购成本等某项因素的成本控制上,利用价值链进行全方位成本控制的研究不多,且缺乏与具体的企业实际相结合的案例分析。本文在综合国内外学者对于价值链理论、成本控制理论和价值链分析理论的基础上,针对非坑口火电厂构建了从内部、横向、纵向三个角度进行分析的价值链模型。选取了一家典型非坑口火电厂,验证了价值链模型,并取得了良好的效果。同时在现实基础上设计了基于价值链分析的成本控制的管理模式。针对火电企业实际情况,划分关键作业链,并挖掘出目前经营中迫切需要改进的成本可控点。从改进煤炭作业链、提高设备维护检修效率、加强人力资源管理、提高采购库存管理四大方面提出具体的成本优化改进措施。对于目前火电企业经营发展来说具有良好的推广、借鉴价值。
[Abstract]:There are many disadvantages in the current competitive mechanism of thermal power generation enterprises, and the relatively backward management mode has brought many disadvantages. In order to gain the competitive advantage, Comprehensive cost control is very important for thermal power enterprises. The object of this paper is a non-power plant with stable operation and complete technology in thermal power enterprises. The difference between this paper and Hang Hou thermal power plant is that, The fuel supply of a non-Hang Hau thermal power plant needs to be transported over a long distance. The logistics costs associated with long distance transportation increase the survival pressure of the non-Hang Hou thermal power plant. Therefore, the study on cost control for such power plants should be considered as a whole. Comprehensive analysis. After synthesizing the current research on the cost control of thermal power enterprises, it is found that the current research focuses on the cost control of some factors, such as environmental cost, fuel cost, purchase cost, etc. There are few researches on the use of value chain to carry on the omnidirectional cost control, and there is a lack of case analysis combining with the actual situation of the enterprise. This paper is based on synthesizing the theory of value chain, the theory of cost control and the theory of value chain analysis of domestic and foreign scholars. A value chain model is constructed for non-crater thermal power plant from three angles: internal, horizontal and vertical. A typical non-crater thermal power plant is selected to verify the value chain model. At the same time, the management mode of cost control based on value chain analysis is designed on the basis of reality. According to the actual situation of thermal power enterprise, the key activity chain is divided. At the same time, we excavate the cost controllable points which need to be improved urgently in the present operation. From improving the coal operation chain, improving the efficiency of maintenance and repair of equipment, strengthening the human resource management, This paper puts forward the concrete measures of cost optimization and improvement in four aspects of improving purchasing inventory management, which has a good promotion and reference value for the operation and development of thermal power enterprises at present.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.61

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