基于M供电企业成本精细化管理的应用研究

发布时间：2018-01-16 20:13

本文关键词：基于M供电企业成本精细化管理的应用研究　出处：《华北电力大学》2014年硕士论文　论文类型：学位论文

【摘要】：在可控空间内,合理地减少耗费,降低成本,提高企业经济利益,是企业追求价值最大化的一个渠道,也是企业进行财务管理目标之一。采取成本控制措施,有效境地成本,保持企业运营“节约化”对于企业能够在未来竞争中占据利于有利位置很重要。目前,供电企业管理由粗放型向集约型转变。为改变供电企业成本管理多以“降低成本”而不是实现“效益最大”为目标,导致盲目追求短期指标的实现而牺牲长远利益的现状。成本精细化管理是一种日趋成熟的管理理念和技术,其核心是通过规则的系统化和细化,运用程序化、标准化和数据化的手段,使组织管理各单元精确、高效、协同和持续运行。成本精细化管理成为供电企业降低成本提高运营效率的选择。本文首先对供电企业成本管理和成本精细化管理相关理论研究和文献资料进行了概述；其次以M供电企业为研究对象,在分析了其经营特点和成本情况,M供电企业的主要成本是购电费用和固定资产成本,发现了成本管理的主要问题,如部门间沟通较少、信息不对称、缺少共同协作以及忽略固定资产成本；根据其实际情况为M供电企业设计了成本精细化管理方案,包括成本精细化管理目标、建立成本精细化管理理念、控制成本精细化管理要素和成本精细化管理框架设计。最后为主要成本项目购电费用和固定资产成本的成本精细化管理,研究具体实施手段。主要实施手段包括,成本项目的业务流程分析,从而得到主要影响因素,进一步分析M供电企业对于各影响因素的可控程度；建立成本精细化小组专职负责成本精细化管理,重点监控成本管理主要控制点,并设立相应的岗位；设计成本分析数据体系,供电企业购电费用数据分析主要以购电费用、线损率的变动分析为基础,分层分级进行分析；固定资产成本分析主要以电力固定资产主要设备类型和设备编号为作为分析单位基础。
[Abstract]:In controllable space, reasonably reducing the cost, reducing the cost and improving the economic benefit of the enterprise is a channel for the enterprise to pursue the maximum value, and is also one of the objectives of the financial management of the enterprise. Take cost control measures. It is very important for enterprises to be able to occupy favorable position in the future competition to maintain the "economization" of the enterprise operation in the effective condition cost. At present, it is very important for the enterprise to occupy the favorable position. Power supply enterprise management changes from extensive to intensive. In order to change the cost management of power supply enterprises, the goal is to "reduce cost" rather than to achieve "maximum benefit". Leading to blind pursuit of short-term indicators at the expense of long-term benefits of the status quo. Cost refinement management is an increasingly mature management philosophy and technology, its core is through the systematization and refinement of the rules, the use of procedural. Standardization and digitization make the organizational management units accurate, efficient, cooperative and continuous operation. Cost refinement management becomes the choice of power supply enterprises to reduce costs and improve operational efficiency. In this paper, the cost management of power supply enterprises and cost refinement management related to theoretical research and literature review; Secondly, taking M power supply enterprise as the research object, the main cost of M power supply enterprise is the cost of purchasing electricity and fixed assets, and the main problems of cost management are found. Such as less communication between departments, asymmetric information, lack of common cooperation and neglect of fixed asset costs; According to its actual situation for M power supply enterprises to design a detailed cost management plan, including cost refinement management objectives, to establish the concept of cost refinement management. Control the cost of fine management elements and cost management framework design. Finally, the cost of the main cost items and fixed assets cost of the cost of fine management. The main implementation means include the business process analysis of the cost project, so as to obtain the main influencing factors, and further analyze the degree of controllability of each influencing factor in M power supply enterprise; Establish a cost refinement team responsible for cost refinement management, focus on monitoring the cost management of the main control points, and set up the corresponding posts; Design cost analysis data system, power supply enterprise purchase cost data analysis is mainly based on the purchase cost, line loss rate change analysis as the basis, hierarchical analysis; The cost analysis of fixed assets is based on the main equipment type and equipment number of power fixed assets.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.61

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