Z供电企业固定资产精益化管理研究

发布时间：2018-04-25 08:42

本文选题：供电企业 + 固定资产　；参考：《中国海洋大学》2014年硕士论文

【摘要】：供电企业作为能源行业的重要组成，是社会经济发展的动力，因此供电企业的固定资产的投资不能仅仅从企业自身利益角度出发，其首要条件是满足国民经济发展的需要。供电企业属于资产密集型企业，它的固定资产在整个供电企业的资产结构中占有很大的比重（其中主要是设备），为企业进行正常经营发挥着举足轻重的作用，对确保企业资产安全、完整，意义重大。固定资产管理是一项长久而复杂的工作，涉及生产部、财务部、营销部等各个部门，上述部门必须协调一致才能完成此项工作。但是目前的企业管理者在管理体制建设方面缺乏对固定资产管理的重视，供电企业的固定资产管理存在着一些问题。随着企业管理理念向着精益化方向的不断转变，改革传统固定资产管理模式已经迫在眉睫。本文采用理论分析与实际调研分析相结合的研究方法，以财务会计与固定资产管理理论为主要理论工具，，结合供电企业本身的生产经营特点，阐述了供电企业固定资产的本质涵义及相关管理问题，并通过选取Z供电公司为例，对其固定资产管理的现状进行全面而又深入地了解，发现了当前该供电企业在固定资产管理工作方面还存在一些缺陷。在分析国内外供电企业固定资产管理案例的基础上，借鉴他人的先进经验对该供电企业的固定资产管理模式提出了一个大致的精益化改进方案，为保障此固定资产改进方案在未来能够顺利实施，本文最后提出了实施措施与相应的保障措施供为参考。
[Abstract]:As an important component of the energy industry, power supply enterprises are the driving force of the development of social economy. Therefore, the investment of fixed assets of power supply enterprises can not only be based on the interests of the enterprises themselves, but the first condition is to meet the needs of the development of the national economy. Power supply enterprises are asset intensive enterprises. Their fixed assets occupy a large proportion of the assets structure of the whole power supply enterprises (mainly equipment, which plays an important role in the normal operation of enterprises. To ensure enterprise assets safety, integrity, significance. The management of fixed assets is a long and complex work involving the production, finance, marketing and other departments, which must be coordinated to complete the work. However, the management of fixed assets in power supply enterprises is lack of attention to the construction of management system, and there are some problems in the management of fixed assets in power supply enterprises. With the change of enterprise management concept to lean direction, it is urgent to reform the traditional fixed assets management mode. This paper adopts the research method of combining theoretical analysis with practical investigation and analysis, taking the theory of financial accounting and fixed assets management as the main theoretical tool, and combining the characteristics of production and management of power supply enterprises. This paper expounds the essential meaning and related management problems of fixed assets in power supply enterprises, and through selecting Z power supply company as an example, makes a comprehensive and in-depth understanding of the current situation of fixed assets management. Found that the current power supply enterprise in the fixed asset management there are still some defects. On the basis of analyzing fixed assets management cases of power supply enterprises at home and abroad, this paper puts forward a general lean improvement scheme for the fixed assets management mode of power supply enterprises based on the advanced experience of others. In order to ensure that the fixed assets improvement scheme can be carried out smoothly in the future, this paper finally puts forward the implementation measures and the corresponding safeguard measures for reference.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F273.4;F426.61

【参考文献】