电网企业作业成本管理研究

发布时间：2017-12-27 22:13

本文关键词：电网企业作业成本管理研究　出处：《福州大学》2014年硕士论文　论文类型：学位论文

【摘要】：当前,电网企业面临的经营环境是：不断增大的市场竞争,迅猛发展的信息技术,逐步深化的电力体制改革。在这样的环境下,企业的经营压力日益增大,经营优势逐渐减弱。为了贯彻执行国家节能调度和电价政策,电网企业购电成本优化的空间越来越小,同时随着电网建设投资力度的加大,电网企业的折旧费用不断增长,而电网企业的折旧费用、购电成本占总成本的比重都比较大,电网企业有待拓宽成本管控范畴。因此,只有采用先进的管理模式,改变企业经营管理理念,推行成本精细化管理,做好经营成本控制工作,电网企业才有更大的盈利空间,才能改善经营绩效。本文首先结合当前电力企业作业成本管理的实际情况,构建了电网企业作业成本管理的总体框架,即实施以一体化信息系统为平台,内外有别,前后衔接的全过程、差异化作业成本管理,并有针对性地提出相应的作业成本管理实施方案建议。其次,结合行业公允价值,建立电网检修外委项目标准作业成本,介绍在电网企业实施基于作业的外包项目预算管理,外包项目成本的执行与核算以及项目成本在标准作业之间的分摊和归集,并对电网企业外包项目作业成本管理提供可实施的方案建议。再次,提出自营项目作业成本管理的目标,编制标准作业目录库,建立标准作业成本库的信息化模型,对电网企业自营项目作业成本管理提供可实施的方案建议。最后,对实际成本和标准作业成本的差异进行分析,构建以作业为基础的成本分析模型。介绍标准作业成本差异分析的基本原理,以及电网企业标准作业成本偏差分析的主要维度和职责分工,并对作业成本在资产全寿命周期成本中的应用进行分析。
[Abstract]:At present, the operating environment of the power grid enterprises is: the increasing market competition, the rapid development of information technology, and the gradual deepening of the reform of the power system. Under such circumstances, the enterprise's operating pressure is increasing, and the management advantage has gradually weakened. In order to implement the national energy-saving dispatching and electricity policy, power grid enterprises purchase cost optimization space more and more small, at the same time, with the increase of investment in power grid construction, increasing the depreciation expense of power grid enterprises, and depreciation costs, power grid enterprises purchase costs accounted for the proportion of the total cost is relatively high, the power grid enterprises to broaden the cost control category. Therefore, only by adopting the advanced management mode, changing the business management concept, carrying out the fine cost management and doing well the operation cost control, can the power grid enterprises have greater profit margins to improve their business performance. Firstly, according to the actual situation of the current electric power enterprise cost management, build the overall framework of cost management in power grid enterprise operation, namely the implementation of the integrated information system as a platform, both inside and outside are different, the whole process, the difference between before and after the operation cost management, and pertinently put forward the implementation scheme of the activity-based cost management suggestions. Secondly, combining the trade fair value, the establishment of power grid maintenance outsourcing project standard costing, the implementation of the budget management operations outsourcing project based on power grid enterprise, outsourcing project cost accounting and cost in project execution and standard operation between allocation and collection, and provide proposals on the implementation of the cost management of power grid enterprise outsourcing project. Thirdly, it puts forward the goal of activity based costing management in self run projects, compiling standard working directory repository, establishing the information model of standard Activity-Based Costing library, and providing feasible proposals for the operation cost management of self operated projects in power grid enterprises. Finally, the difference between the actual cost and the standard operating cost is analyzed, and the cost analysis model based on the operation is built. This paper introduces the basic principles of standard activity based cost variance analysis, and the main dimensions and responsibilities division of standard operation cost deviation analysis in power grid enterprises, and analyzes the application of Activity-Based Costing in the life cycle cost of assets.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.61

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