店塔发电公司成本控制体系研究

发布时间：2018-05-04 07:15

本文选题：成本控制 + 店塔发电公司　；参考：《西北大学》2013年硕士论文

【摘要】：随着电力体制改革的不断深入,电力产品市场化的趋势有所显现。电力产品同质化、电力技术日益普及化以及市场装机过剩日益严峻化等特点,使得发电企业靠提升技术、扩大规模进而降低发电成本来提升竞争力的空间越来越小,走低成本发展战略是发电企业未来发展的唯一出路和选择。不断优化作业流程,深度挖掘内部潜能,成为发电企业降低成本的主要途径。基于电力体制改革的大背景,本文首先对成本控制基本理论和文献进行回顾,主要内容包括成本控制理论的研究动态和相关文献综述、成本控制的概念、内涵、原则、方法,以及发电企业的成本构成及控制模式。其次,文章具体分析了店塔发电公司成本管理体系的现状和存在的主要问题。在介绍店塔发电公司的概况和成本控制的执行情况之后,对店塔发电公司的燃料费、检修费、技改费、管理费用等成本项目进行拆分,逐一进行分析。对影响企业成本总体水平、具体成本项目的原因进行分析,并总结归纳出店塔发电公司成本控制体系存在的问题及原因。再次,将作业成本法和该发电企业的特殊性结合起来,论述了作业成本法的实施程序,并用ABC分析法对店塔发电公司进行了详细的分析和设计；对该电厂的每个作业链进行研究后,针对每个作业链提出建议,以指导店塔发电公司的成本控制改进,实现降低生产成本,提高经营效益的目的。最后,对全文进行回顾、总结和归纳,针对设计的成本控制体系,提出该体系能够有效实施的保障措施。科学的将作业成本法应用发电企业的生产经营过程,可优化企业生产流程,减少非增值作业,有效控制生产成本、节约管理费用。本文的研究成果能够改善内部成本控制意识不足、成本管理体系和方法落后的缺陷,有助于店塔发电公司完善其成本管控体系。
[Abstract]:With the deepening of electric power system reform, the trend of electric power products marketization appears. With the homogeneity of power products, the popularization of power technology and the increasingly severe market overloading, there is less and less space for power generation enterprises to enhance their competitiveness by upgrading technology, expanding their scale and reducing power generation costs. Low cost development strategy is the only way out and choice for future development of power generation enterprises. Continuously optimizing the operation flow and tapping the internal potential are the main ways to reduce the cost of power generation enterprises. Based on the background of electric power system reform, this paper reviews the basic theory and literature of cost control, including the research trends of cost control theory and related literature review, the concept, connotation, principles, methods of cost control. And the cost structure and control mode of power generation enterprises. Secondly, the paper analyzes the current situation and main problems of the cost management system of Dianta Power Generation Company. After introducing the general situation of Dianta Power Generation Company and the implementation of cost control, the cost items of Dianta Power Generation Company, such as fuel cost, overhaul fee, technical innovation fee and management cost, are divided and analyzed one by one. This paper analyzes the reasons that affect the overall cost level of the enterprise and the specific cost items, and sums up the problems and causes of the cost control system of the Dianta Power Generation Company. Thirdly, combining activity-based costing with the particularity of the power generation enterprise, the implementation procedure of activity-based costing is discussed, and the detailed analysis and design of Dianta Power Generation Company are carried out by using ABC analysis method. After the study of each activity chain of the power plant, some suggestions are put forward to guide the improvement of cost control in Dianta power generation company, so as to reduce the production cost and increase the operating efficiency. Finally, the paper reviews, summarizes and induces the designed cost control system, and puts forward the effective implementation of the system. Applying Activity-Based costing (ABC) scientifically to the production and management process of power generation enterprises can optimize the production process, reduce non-value-added activities, effectively control production costs and save management costs. The research results of this paper can improve the deficiency of internal cost control consciousness, the backward cost management system and methods, and help Dianta Power Generation Company to perfect its cost control system.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.61

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