A市供电局实现成本精益化管理路径研究

发布时间：2018-04-09 12:11

本文选题：供电企业　切入点：成本精益化　出处：《云南师范大学》2014年硕士论文

【摘要】：成本精益化管理是提升企业核心竟争力的有效路径之一，其起源于制造业，当前在各行业中均发挥出作用，在个别电网企业中也得到了推行和利用，且起到了较好的实际成效。A市供电局作为省会城市供电局，近年来在受到宏观经济形势总体回落的情况下，售电量增速逐渐放缓，受刚性成本折旧不断快速增长，以及高位运行的物价水平影响，生产经营成本不断上升。在经营局势日益严峻的情况下，A市供电局要持续保持竞争优势，提高企业经济效益和社会效益，非常有必要积极地钻研优化成本管控的要领和方法。本文拟借鉴国内外精益化管理模式和经验运用，将精益化管理理念运用到成本管理中，，为改善A市供电局成本管理，提高经济效益提供有效方法和路径。本文运用文献分析法、实证研究法对精益化管理理论进行研究，运用比较分析法、定性方法、实地调查法和特尔斐法对A市供电局成本管理现状、实施成本精益化可行性及实现路径进行分析和研究。本文提出了A市供电局实现成本精益化管理的五条路径，培育成本精益化管理的企业文化，建立标准成本体系和实施资产全寿命周期管理等方式对成本性和资本性费用实施精益化管理，加强各信息平台的衔接与融合，强化职员队伍建设。论文在对成本管理研究中，拓展了A市供电局对成本管理的范围，将成本管理与控制延伸到基建项目设计源头，站在企业的上级单位提出了设备选型标准化的思路。
[Abstract]:Cost lean management is one of the effective ways to enhance the core competitiveness of enterprises. It originated in the manufacturing industry and has played a role in various industries, and has also been implemented and utilized in individual power grid enterprises.The power supply bureau of A city, as the provincial capital power supply bureau, in recent years, with the overall decline of the macroeconomic situation, the growth rate of electricity sales has gradually slowed down, and the depreciation of rigid costs has continued to grow rapidly.As well as the high level of prices, production and operation costs are rising.In order to maintain the competitive advantage and improve the economic and social benefits of enterprises, it is necessary for the Power supply Bureau of A City to study the essentials and methods of optimizing cost control actively under the increasingly severe management situation.This paper intends to use the Lean management model and experience at home and abroad for reference and apply the Lean Management concept to the cost management so as to provide an effective method and path for improving the cost management and increasing the economic benefit of the Power supply Bureau in A City.This article uses the literature analysis method, the empirical research method to carry on the research to the lean management theory, uses the comparative analysis method, the qualitative method, the field investigation method and the Delphi method to A power supply bureau cost management present situation,The feasibility of implementing cost Lean and its implementation path are analyzed and studied.This paper puts forward five ways to realize cost lean management in A City Power supply Bureau, and cultivates the enterprise culture of cost lean management.Establish standard cost system and implement asset life cycle management to implement lean management of cost and capital cost, strengthen the connection and integration of various information platforms, and strengthen the construction of staff force.In the research of cost management, this paper expands the scope of cost management of power supply bureau in A city, extends cost management and control to the source of capital construction project design, and puts forward the idea of equipment selection standardization from the superior unit of enterprise.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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