火力发电企业成本管理研究

发布时间：2018-05-12 07:24

本文选题：火力发电企业 + 价值链　；参考：《天津大学》2008年硕士论文

【摘要】： 电力行业是国民经济的基础行业,电力行业的健康和可持续发展将对国民经济的发展起到至关重要的作用。在新中国建立以后,经过50多年的努力,我国的电力行业取得了长足的进步,但发电企业长期在计划经济体制下的运作模式,使其成本节约和成本管理的意识较为淡薄。近年来由于煤炭市场波动使发电企业利润骤降,而竞争环境和电力市场化改革的逐步推进,进一步凸显发电企业成本居高不下,偏重于企业内部生产经营活动的价值消耗,成本驱动因素单一,管理落后,未能与战略相结合等问题。因此,在现有的市场机制下,如何加强自身的成本可控性,以较低的成本水平来避免市场风险,是发电企业需要认真思考的重要课题。本文正是在这种背景下,概述了成本管理的基本理论及其发展趋势,并对作业成本法、成本企画等成本管理新思想进行了分析,在此基础上,对于发电企业目前的成本管理现状进行了详细调研,针对发电企业的产品特点、成本构成、及生产类型和生产方式,结合目前几种主流成本管理理论,提出发电企业的成本管理不应局限于某一种方法,而应从战略的高度来加强上下游价值链的管理。之后,本文对火力发电企业的内部、外部价值链进行了分析,进而提出以价值链成本分析为基础,在筹建和新增机组阶段结合成本企画,在正常投产后的生产经营过程中引入作业成本分析,综合进行成本控制的新型成本管理模式。文章最后,以QD公司为案例,对新型成本管理模式在该公司的应用进行了探讨。
[Abstract]:The electric power industry is the basic industry of the national economy. The healthy and sustainable development of the electric power industry will play a vital role in the development of the national economy. After the founding of New China, after more than 50 years' efforts, the electric power industry of our country has made great progress, but the long-term operation mode of power generation enterprises under the planned economic system has made their consciousness of cost saving and cost management weak. In recent years, due to the fluctuation of the coal market, the profits of the power generation enterprises have plummeted, while the competitive environment and the gradual promotion of the reform of the electricity market have further highlighted the high cost of the power generation enterprises, and the emphasis on the value consumption of the production and management activities within the enterprises. Cost drive factor is single, management is backward, fail to combine with strategy and so on. Therefore, under the existing market mechanism, how to strengthen the cost controllability and avoid the market risk with lower cost level is an important subject for power generation enterprises to seriously consider. Under this background, this paper summarizes the basic theory of cost management and its development trend, and analyzes the new ideas of cost management, such as activity-based costing and cost management. The current cost management status of power generation enterprises is investigated in detail. According to the product characteristics, cost composition, production types and production modes of power generation enterprises, combined with several current mainstream cost management theories, It is proposed that the cost management of power generation enterprises should not be limited to one method, but should strengthen the management of upstream and downstream value chain from the strategic perspective. After that, this paper analyzes the internal and external value chain of thermal power enterprises, and then puts forward that based on the cost analysis of the value chain, the paper combines the cost management in the stage of building and adding new units. This paper introduces a new cost management mode, which is to introduce activity-based cost analysis (ABC) into normal production and management process, and to comprehensively carry out cost control. Finally, taking QD Company as an example, the application of new cost management mode in QD Company is discussed.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F406.7;F426.61

【引证文献】