战略成本管理在S火力发电企业的应用研究

发布时间：2017-12-28 18:18

本文关键词：战略成本管理在S火力发电企业的应用研究　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：在现行市场经济环境下,随着电力体制改革的不断深入进行,煤炭行业的价格波动和不稳定性,火力发电企业遭受到上下游行业的双重压力,其不断向厂网分开、网上竞价的方向深入发展。发电企业产品主要是电能,电能的高度同质性,产供销同时完成,使得火电企业的唯一选择是成本领先战略。成本的降低程度也就决定了火电企业在市场中所具有的竞争力量。因此,火力发电企业必须认识到要通过低成本管理来赢取企业的竞争优势,而管理不善的企业将在激烈竞争的发电行业中淘汰,因此,运用战略成本管理来控制火力发电企业的成本是有效提高经济效益的途径。S火力发电企业是湖南省火力发电公司建厂较早的电厂。根据火力发电行业的特点,本文按照战略成本管理的原则和方法,在查阅相关文献、搜集数据和实地调查研究的基础上,采用桑克模式对S火电企业战略成本管理系统应用分析。本文通过对S火力发电企业实际情况的调查并结合电力行业政策、电力体制改革的内容对企业带来的影响,阐述了该电厂成本项目的构成,成本管理的组织结构,以及应用战略成本管理的必要性,深刻剖析了S火力发电企业的问题,在此基础上,对其价值链、战略定位、成本动因进行分析应用,最后提出应用的建议和保障措施。通过应用分析认为,S火电企业可以通过战略成本管理提升企业的核心竞争力,获得竞争优势。同时,通过创新成本管理理念,优化企业价值链,把握成本控制的核心问题,提高全员参与度,以期进一步降低成本,提高S火电企业的经济效益。
[Abstract]:Under the current market economy environment, with the deepening of the electric power system reform, the price fluctuation and instability of the coal industry, the thermal power enterprises suffer from the dual pressure of the upstream and downstream industries, and they continue to separate from the plant network, and the direction of online bidding is further developing. The main product of the power generation enterprise is the electric energy, the high homogeneity of the electric energy, the simultaneous completion of the production and supply and marketing, which makes the only choice of the thermal power enterprises the cost leading strategy. The reduction of cost also determines the competitive power of thermal power enterprises in the market. Therefore, the thermal power enterprises must realize through low cost management to win the competitive advantage of enterprises, and the poor management of the enterprises will be eliminated in the fierce competition in the power industry, therefore, the use of strategic cost management to control the cost of thermal power enterprises is effectively improved by way of economic benefits. S thermal power generation enterprise is the earlier power plant of Hunan thermal power generation company. According to the characteristics of thermal power industry, according to the principles and methods of strategic cost management, based on the related literature, data collection and field investigation, this paper applies sank model to analyze the strategic cost management system of S thermal power enterprise. In this paper, through the investigation on the effect of the S thermal power enterprise and combining with the actual situation of power industry, power system reform policy content is brought to the enterprise, describes the composition of the power plant project cost, organization structure of cost management, and the necessity of the application of strategic cost management, analyzes the S thermal power enterprises, on the basis of on the application of value chain analysis, strategic positioning, cost drivers, and finally puts forward suggestions and measures of application. Through the application analysis, it is believed that the S thermal power enterprise can improve the core competitiveness of the enterprise through the strategic cost management and gain the competitive advantage. At the same time, by innovating the cost management concept, optimizing the enterprise value chain, grasping the core issue of cost control and improving the participation of the whole staff, we hope to further reduce the cost and improve the economic benefits of S thermal power enterprises.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7

【共引文献】