QC生物质发电厂成本控制研究

发布时间：2018-04-04 12:51

本文选题：生物质发电　切入点：成本控制　出处：《西南交通大学》2014年硕士论文

【摘要】：生物质是仅次于煤炭、石油、天然气的第四大能源,作为农业与林业大国的中国有着广阔的发展空间。但目前国内生物质发电行业亏损面大,行业发展面临难以持续的困境,其关键原因在于产业盲目扩张、燃料价格上涨,成本监控不利,控制管理工作不深入造成的。管理大师彼得·德鲁克认为在企业内部,只有成本。对生物质发电企业而言更是非常贴切。克莱斯勒汽车公司总裁李·艾柯卡说：“多挣钱的方法只有两个：不是多卖,就是降低管理费”,实际上反映了生物质发电厂自身降低固定成本和变动成本的的两个有效方式：一是控制成本,二是增加发电量。本论文从生物质行业发展过程、借鉴国外同行业成本特点、结合QC电厂的燃料采收案例与经营实践成果,运用目标成本管理、价值链、成本动因、对比法等多种分析方法,对行业现状进行深入分析,生物质电厂受困于资源瓶颈、设备效率、生产管理等多方面约束,部分电厂经营将持续困难,部分优势项目可以获得一定盈利。生物质资源利用领域却面临巨大行业历史发展机遇,高附加值利用方式将不断出现,行业革命即将到来。
[Abstract]:Biomass is the fourth largest energy source after coal, oil and natural gas.However, at present, the domestic biomass power industry has a large loss area, and the industry development is facing a difficult and sustainable predicament. The key reason lies in the blind expansion of the industry, the rise of fuel prices, the unfavorable cost monitoring and control, and the lack of in-depth control and management.Management guru Peter Drucker believes that within the enterprise, there is only cost.For biomass power generation enterprises are very relevant."there are only two ways to make more money: either sell more, or cut down on management fees," said Lee Ikeka, president of Chrysler Motor Company.In fact, it reflects two effective ways to reduce the fixed cost and variable cost of biomass power plant: one is to control the cost, the other is to increase the power generation.From the development process of biomass industry, using the cost characteristics of the same industry abroad for reference, combining with the case of fuel harvesting and operating practice of QC power plant, this paper applies various analysis methods such as target cost management, value chain, cost driver, contrast method, etc.By analyzing the present situation of the industry, biomass power plants are trapped in resource bottlenecks, equipment efficiency, production management and other constraints, some power plants will continue to be difficult to operate, and some of the superior projects can make a certain profit.However, the field of biomass resources utilization is faced with great opportunities of historical development, high value-added utilization mode will continue to appear, the industry revolution is coming.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.61

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