热电联产企业成本核算方法及管理指标体系研究

发布时间：2018-07-06 20:18

本文选题：热电联产 + 成本核算　；参考：《山东大学》2015年硕士论文

【摘要】：随着我国经济社会发展和人民生活水平逐步提高,工业化、城镇化加速发展,全国供热需求增长迅速,新增及改造供热面积规模快速扩大。特别是近期空气质量恶化引起全国上下和世界舆论的广泛关注,下一步城市中供热小锅炉的改建进度将进一步加快。热电联产机组由于具有同步建成脱硫、脱硝、高效率除尘器等环保设施,充分利用生产余热,生产废水回收等特有的环保优势,再加上其国际公认的热电联产生产模式高效节能的特性,势必成为城镇和工业集中供热的首选,我国热电联产装机将占有越来越大的比例,供热市场前景十分广阔。由于我国热价等相关供热政策是由地方政府制定,整个供热行业也没有统一管理,再加上参与供热的企业热源形式的多样性,目前热电联产企业的管理基本上是结合地方政策等特点,没有形成统一规范的管理模式和指标体系,很多企业在管理的规范程度上还有大量的工作可做。同时,热电联产机组在生产热和电的过程当中,大部分生产设备共用,生产热和电的工作介质一一蒸汽和凝结水也很大程度上共用,因此,热电联产综合效益的计算和电热成本分摊一直以来是困扰生产企业的一个问题。本文在查阅大量资料的基础上,结合作者自身近20年的热电联产企业工作和管理经验,从供热抽汽对发电量影响的角度上,对热电联产的电、热成本如何分摊进行了研究,阐述了热电联产综合效益产生的根源,为热电联产的项目决策和运营成本核算提供了一个新的参考角度。同时,本文作者针对热电联产企业的管理指标体系的建立做了相关论述,热电联产企业指标管理体系主要分两部分：通用部分和热网部分。通用部分主要指通过热电联产机组和换热首站进行趸售供暖的热电联产企业应建立的指标体系；热网部分是指热网企业应建立的指标体系。并对相关重要指标的管理和考核提出了参考意见。
[Abstract]:With the development of our country's economy and society and the improvement of people's living standard, industrialization and urbanization, the national heating demand is increasing rapidly, and the scale of new and reformed heating area is expanding rapidly. Especially the recent deterioration of air quality has aroused widespread concern of the whole country and the world public opinion. The next step is to speed up the reconstruction of small heating boilers in cities. Due to the simultaneous construction of desulfurization, denitrification, high efficiency dust catcher and other environmental protection facilities, cogeneration units make full use of the unique environmental protection advantages such as waste heat from production and recovery of waste water from production. Combined with the internationally recognized characteristics of high efficiency and energy saving of the cogeneration production mode, it is bound to become the first choice of central heating in towns and industries. The cogeneration and installation of heat and power in China will occupy an increasing proportion, and the market prospect of heating will be very broad. Since the relevant heating policies in China, such as heat prices, are formulated by local governments, there is no unified management of the entire heating industry, coupled with the diversity of the forms of heat sources of enterprises involved in heating. At present, the management of cogeneration enterprises is basically combined with the characteristics of local policies, and there is no unified and standardized management model and index system. Many enterprises still have a lot of work to do in the standard degree of management. At the same time, in the process of producing heat and electricity, most of the production equipment is shared, and the working medium of heat and electricity production, steam and condensate water, are also shared to a large extent. The calculation of the comprehensive benefit of cogeneration and the allocation of the electrothermal cost have always been a problem puzzling the production enterprises. On the basis of consulting a large amount of data and combining the author's experience in the work and management of cogeneration enterprises in the past 20 years, from the point of view of the influence of heating and extraction steam on the generation of electricity, this paper studies how to share the electricity and heat cost of the cogeneration of heat and power. This paper expounds the origin of the comprehensive benefit of cogeneration, and provides a new reference angle for the project decision and operation cost accounting of cogeneration. At the same time, the author discusses the establishment of the management index system of the cogeneration enterprise. The index management system of the cogeneration enterprise is divided into two parts: the common part and the heat network part. The general part mainly refers to the index system which should be established by the heat and power cogeneration unit and the first heat exchange station, and the heat network part refers to the index system which should be established by the heat network enterprise. The paper also puts forward some suggestions on the management and examination of relevant important indicators.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275;F299.24

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