基于价值链的M供电公司精益成本管理路径探析

发布时间：2018-06-20 01:11

本文选题：供电企业 + 成本管理　；参考：《重庆理工大学》2014年硕士论文

【摘要】：电力行业作为国家的基础产业，在国民经济中扮演着重要角色，倍受国家与社会的重视。厂网分开后，供电公司尽管还保持着垄断经营格局，但如何更好地在激烈的竞争环境中求生存、求发展，提升价值，，服务大众，还需要进一步探索。传统的成本管理工作越来越不适应供电企业未来的发展，如何进一步打破经营管理僵化的模式，探索更合理、更有效的成本管理方式，显得十分必要。本文采用文献研究和案例分析相结合的方法对所选课题进行研究。本文首先阐述了价值链相关理论和精益成本管理论，并且对供电行业的价值链和成本管理进行了研究，目的是为后面的案例分析提供理论支撑。精益成本管理通过追求最小价值链成本,增强顾客的满意度，不断消除价值链上的非增值作业，达到降低价值链成本，提高价值链效率，满足客户多样化的需求，增强企业竞争力的目的。在实地了解国家电网M供电公司以获取资料后，结合国家电网M供电公司特有的行业特征、生产运营模式、组织机构等，分析M供电公司价值链上的成本控制现状，从战略高度系统地探讨M供电公司成本管理的相关问题。目前M供电公司的成本管理还存在管理粗放，财务集约化不够，成本控制不到位的问题，因此，很有必要对M供电公司的成本管理模式进行探讨。本文通过分析M供电公司的成本管理和价值链，对其进行了价值链和精益成本管理设计，提出了具有可行性的成本管理改进方式。主要从价值链源头、企业内部流程以及客户方面来优化管理企业的价值链成本，并将精益管理思想与成本管理思想相结合，以客户价值增值为起点，结合精益采购、精益服务，全方位精益管理企业价值链成本，站在战略的高度对M供电公司价值链上的各环节成本进行分析。创新的将价值链与精益成本管理相结合，对推进M供电公司价值链管理和精益成本管理具有一定的实践参考价值。
[Abstract]:As the basic industry of the country, the electric power industry plays an important role in the national economy and is attached great importance to by the state and the society. After the separation of power plant and power supply company, it is necessary to explore how to survive, develop, promote value and serve the public in the fierce competitive environment, although the power supply company still maintains the monopoly management pattern. Traditional cost management is becoming more and more unsuitable for the future development of power supply enterprises. It is necessary to further break the rigid mode of management and explore more reasonable and effective cost management. This paper uses the method of literature research and case analysis to study the selected topics. This paper first expounds the theory of value chain and lean cost management, and studies the value chain and cost management of power supply industry, in order to provide theoretical support for the case study. Lean cost management can reduce the cost of the value chain, improve the efficiency of the value chain, and meet the diversified needs of customers by pursuing the minimum value chain cost, enhancing customer satisfaction, eliminating the non-value-added activities in the value chain, and increasing the value chain efficiency. The purpose of enhancing the competitiveness of enterprises. After knowing the M power supply company of the State Grid in order to obtain the information, combining with the unique industry characteristics, production and operation mode, organization and so on, this paper analyzes the current situation of cost control in the value chain of M power supply company. This paper systematically discusses the cost management of M power supply company from a strategic perspective. At present, the cost management of M power supply company still has the problems of extensive management, insufficient financial intensification and inadequate cost control. Therefore, it is necessary to discuss the cost management mode of M power supply company. This paper analyzes the cost management and value chain of M power supply company, designs the value chain and lean cost management, and puts forward a feasible way to improve the cost management. Mainly from the value chain source, the enterprise internal process and the customer aspect to optimize the management enterprise's value chain cost, and will the lean management thought and the cost management thought unifies, takes the customer value increment as the starting point, unifies the lean purchase, the lean service, This paper analyzes the cost of each link in M power supply company's value chain from the strategic point of view of overall lean management of enterprise value chain cost. The combination of value chain and lean cost management innovatively has certain practical reference value for promoting value chain management and lean cost management of M power supply company.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.61

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