电煤价格波动下火电企业成本变化模型及风险对策研究

发布时间：2018-12-08 19:32

【摘要】：随着我国经济体制改革的不断深入发展,经营模式由以计划经济为主转为以市场经济为主,相应的电力市场和煤炭市场也发生了根本性变化。1993年,国家对煤价体制进行改革,逐步放开了煤炭市场价格。2002年国家又出台政策对电力市场进行改革,但由于改革不到位,电价一直由政府管控,从而导致我国煤、电企业之间形成价格双轨制关系。近年来,受电煤价格大幅上涨影响,全国大部分火电企业陷入政策性亏损局面。本文根据A电厂实际经营数据,从燃料成本、资金成本和机组维护成本等方面分析了电煤价格波动对火电企业成本的影响,并提出了对策建议。本文首先阐述了盈亏平衡分析理论、回归分析理论以及财务费用理论,为本文后续研究奠定了理论基础。然后,深入剖析了造成我国电煤价格波动的成因。其次,以A电厂经营数据依据,通过对影响该厂经营成果的主要指标进行6种情景假设的盈亏平衡分析,深入剖析了电煤价格波动对该厂经营结果的影响。通过分析A电厂电煤价格与财务费用之间的关系,说明电煤价格波动对该厂财务费用的影响。通过分析电煤质量下降与机组维修成本之间的关系,说明电煤质量下降对该厂机组维修成本的影响。随后,根据前文结论,提出在电煤价格大幅上涨,火电企业经营陷入长期政策性亏损的情况下,只有通过强化企业内部管理,眼睛向内充分挖潜,苦练内功优化指标,并不断探索降低成本的新方法、新策略,并把这些方法、策略融入到企业管理者和全体员工的心里,落实到日常生产经营工作中,才能真正达到提高企业经济效益的目的。最后,对本文主要结论进行归纳总结,并提出研究展望。
[Abstract]:With the deepening development of China's economic system reform, the mode of operation has changed from a planned economy to a market economy, and the corresponding electricity market and coal market have also undergone fundamental changes. In 1993, the state reformed the coal price system. In 2002, the government introduced policies to reform the electricity market, but the electricity price has been controlled by the government because of the lack of the reform, which led to the formation of a two-track price relationship between coal and power enterprises in our country. In recent years, affected by the sharp rise in coal prices, most thermal power enterprises in the country into policy losses. Based on the actual operating data of Power Plant A, this paper analyzes the influence of the fluctuation of coal price on the cost of thermal power enterprise from the aspects of fuel cost, capital cost and unit maintenance cost, and puts forward some countermeasures and suggestions. In this paper, the theory of break-even analysis, the theory of regression analysis and the theory of financial expenses are expounded, which lays a theoretical foundation for the further study of this paper. Then, the causes of price fluctuation of thermal coal in China are deeply analyzed. Secondly, based on the operating data of power plant A, the influence of the fluctuation of coal price on the operating results of power plant is deeply analyzed through the break-even analysis of six scenarios that affect the operating results of the plant. Based on the analysis of the relationship between coal price and financial cost in Power Plant A, the influence of the fluctuation of coal price on the financial cost of power plant is explained. Based on the analysis of the relationship between coal quality decline and unit maintenance cost, the influence of power coal quality decline on unit maintenance cost is explained. Subsequently, according to the previous conclusions, it is proposed that under the condition that the price of thermal coal rises substantially, and the operation of thermal power enterprises falls into long-term policy losses, only by strengthening the internal management of the enterprise, fully tapping the potential inward, and training the internal power optimization index painstakingly, And constantly explore new methods and strategies to reduce costs, and integrate these methods and strategies into the minds of managers and all staff, and implement them into the daily production and management work, in order to truly achieve the purpose of improving the economic benefits of enterprises. Finally, the main conclusions of this paper are summarized and the research prospect is put forward.
【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;F426.61

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