中广核风电公司风电项目成本管理策略研究

发布时间：2018-05-13 12:41

本文选题：风力发电 + 风电项目　；参考：《兰州大学》2017年硕士论文

【摘要】：在全球变暖大环境下,清洁能源的使用越来越受到各国的重视,中国顺应形势,近两年来大力推进风力发电等清洁能源的发展,“十二五”期间,我国清洁能源发展取得了举世瞩目的成就,其中风力发电是我国重点发展的战略性能源领域,是我国未来清洁能源产业格局中重要的组成部分。中广核公司顺应形势,大力建设风力发电项目,经过10年的发展已经成为国内第三大风电公司,也正是因为如此高速的发展,造成了公司在成本管理方面出现了诸多问题,这些成本“管理”上的问题已经影响了公司的正常运营和持续发展。本文以中广核风电项目的成本管理为研究方向,以成本管理中的“管理”为研究对象,通过使用文案调查法、问卷调查法、深度访谈发、财务模型分析法等研究方法和工具,对影响成本管理正常进行的关键要素进行庖丁解牛,找出影响中广核风电项目成本管理的五个关键问题:第一,成本管理重要性认识不足,主要表现在高层领导不重视,日常宣贯不到位,基层员工不落实,对成本管理浮于表面,这些问题造成从领导到员工对成本管理的漠视,也造成了成本管理成为一纸空谈;第二,成本管理监督管理机制有待构建,有管理但却没有相应的监管机制,也成为棘手问题之一,监管的目的是为了使成本管理掷地有声,但通过问卷和访谈调查发现,目前中广核风电没有相应的监管机制和奖励机制,成本管理究竟落实到什么程度不清楚,监督流程没有实效,监督体制没有健全,这样的管理怎么能真正出成效;第三,成本管理组织和个人职责定义不清晰,管理层和基层员工不清楚自己在组织当中的位置,也不了解在成本管理当中所应该担当的责任,这就造成了职责不清互相推诿,最后发现大量铺张浪费现象,成本管理根本没有真正的“管”起来;第四,对影响成本数据的财务关键因素分析不到位,没有数据支撑的管理也是不到位的,而对影响成本管理的财务敏感性因素成本管理者都不清楚,到底影响了多少也不了解,不知道某个指标下降了多少会对收益率影响多大,处于混乱状态;第五,全面完整项目成本管理流程体系缺失,信息时代流程大数据为基础的管理才是真正的管理,而目前中广核风电的整体流程没有打通,概算、预算、核算体系没有串联,流程体系上管控失利,没有在流程上做到端对端的对接,造成管理出现无系统支撑的状态。本文基于以上五个关键问题的深入研究,参考成熟的项目成本管理方法,结合公司的实际情况,科学的分析出了“四根支柱”“一个底座”的中广核风电项目成本管理策略模型,通过四个具体策略的支撑和一个底座的奠基,搭建出一个坚固房屋架构,形成一套完整的中广核风电项目成本管理策略体系。整套体系从营造氛围和扭转项目公司领导和员工的成本管理意识出发,通过构建管理有效的组织结构来清晰责任承接目标,再对具体的财务成本数据分析,量化影响成本管理的财务敏感性数据,进而形成端对端项目管理监督流程体系,最后通过执行项目成本管理的PDCA运作,使策略不断的优化和进步,来完成整体策略的闭环实施。本文的最后,为了确保成本管理策略的有效开展,还制定了详细的实施流程和保障措施,通过责任的明确,具体考核措施的落实和技术平台的支撑,来为中广核风电项目的成本管理保驾护航。最后实现中广核风电项目逐步降低成本,提高管理效率,整体盈利的最终目的,使绿色能源真正的进入千家万户。
[Abstract]:In the environment of global warming, the use of clean energy has been paid more and more attention by all countries. China has conformed to the situation and vigorously promoted the development of clean energy such as wind power generation in the last two years. During the "12th Five-Year", China has made remarkable achievements in the development of clean energy, among which wind power is the strategic energy leader of our country. The area is an important part of China's future clean energy industry pattern. China Guangzhou nuclear company conforms to the situation and energetically constructs the wind power project. After 10 years' development, it has become the third largest wind power company in China. It is also because of such high speed development that many problems have appeared in the management of the company. The problem of management "has affected the normal operation and continuous development of the company. This paper takes the cost management of the China Guangzhou nuclear wind power project as the research direction, taking the" management "in the cost management as the research object, and through the use of the investigation method, the questionnaire survey, the depth interview, the financial model analysis, and other research methods and tools, the influence of the research methods and tools. The key elements of the normal cost management are the key factors to be carried out to find out the five key problems that affect the cost management of the project. First, the importance of the cost management is insufficient. The main performance is that the leaders do not attach importance to the leadership, the daily communication is not in place, the grass-roots employees are not real, and the cost management is floating on the surface. To the staff's disregard for cost management, and the cost management has become a blank talk. Second, the cost management supervision and management mechanism needs to be constructed, but there is no corresponding regulatory mechanism, but it has become one of the difficult problems. The purpose of the supervision is to make the cost management sound, but the questionnaire and interview survey found that at present, There is no corresponding regulatory mechanism and incentive mechanism for Guang nuclear wind power, the extent of the implementation of cost management is not clear, the supervision process is ineffective, the supervision system is not perfect, how can the management be really effective; third, the definition of the cost management organization and individual responsibility is not clear, the management and the grass-roots employees are not clear about their organization In the middle of the position, also do not understand the responsibility that should be responsible in the cost management, which causes the responsibility not clear mutual prevarication, and finally found a large number of extravagance and waste, the cost management does not really "pipe" up; fourth, the analysis of the key factors affecting the cost of the cost data is not in place, no data support management is also It is not in place, and the cost managers of the financial sensitivity factors that affect the cost management are not clear about how much it has been affected, not knowing how much a certain index has dropped on the rate of return, in a state of confusion; fifth, a complete and complete project cost management process system is missing, and the information age process is based on large data. The management is the real management, but the overall flow of the central wind power is not connected, the budget, budget, the accounting system is not connected, the control of the process system is lost, the end to end docking is not done in the process, and the management has no system support. This article is based on the above five key problems. With the actual situation of the company, combined with the actual situation of the company, the cost management strategy model of "four pillars" and "one base" is scientifically analyzed. Through the support of four specific strategies and the foundation of a base, a sturdy housing structure is built to form a complete set of medium and wide nuclear wind power projects. The system of cost management strategy is based on creating an atmosphere and reversing the cost management consciousness of the item company leaders and employees. By building an effective management organization structure to clear the responsibility to undertake the target, and then to analyze the specific financial cost data, quantify the financial sensitivity data that affect the cost management, and then form the end to end project. In the end, in order to ensure the effective development of the cost management strategy, the detailed implementation process and safeguard measures are made to ensure the effective development of the cost management strategy. In order to ensure the effective development of the cost management strategy, the detailed implementation of the responsibility and specific assessment measures are made in order to ensure the effective development of the cost management strategy. The implementation of the platform and the support of the technical platform to protect the cost management of the central Guangzhou nuclear wind power project. Finally, the central and Guangzhou nuclear wind power project will gradually reduce the cost, improve the management efficiency and the ultimate goal of the overall profit, so that the green energy is truly entered into thousands of households.

【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61;F426.23

【参考文献】