基于全生命周期理论的变电站大修及技改项目成本管理研究

发布时间：2018-06-16 11:19

本文选题：变电站 + 大修　；参考：《华北电力大学(北京)》2017年硕士论文

【摘要】：随着社会的进步,人民生活水平不断提高,同时伴随着经济增长,人们对生活方式改善要求不断提高,导致了用电需求量持续增加。在电力相关设备多样化的情况下,对供电的质量与持续供电的能力以及安全方面的要求更高,但是客观环境下,变电站的很多设备在运行过程中出现故障,多数由于使用年限过长,缺少检修导致各种问题,电力传输中断时常发生,对工农业生产带来了极大的不便。为了降低供电压力,相关部门增加变电站的建设与投入。变电站设备在运行期间会发生不同程度的磨损,影响到供电的质量和生产过程成本,因此运行一定时期(通常是3—5年)就需要增容、改造,并开展常规性检修,以解决现存问题。变电站大修及技改的过程中应当考虑相关人力成本与物力成本,并努力降低成本以达到增效的目的,变电站的维修与保养是保障供电的基础,但是相应的支出占总资产金额的比重比较大,对于大修或技改,以及报废作出决策需要深入研究,才能作出合理决策。本文首先对变电站大修及技改相关的成本管理理论进行深入剖析,并列举了传统大修及技改项目的成本管理问题。主要体现在核算与管理方面,即多数从财务角度来分析成本的构成,而并非项目管理中应当考虑的成本,列出了采用LCC模式的变电站大修及技改项目成本管理的优势;其次对变电站大修及技改项目成本因素进行分析,以某变电站大修及技改项目为例,并运用浴盆理论对大修或技改作出决策,以及基于层次分析法和价值理论对大修及技改项目的变电站成本方案作出最优化选择。最后用理论对实际案例进行分析计算,根据算例结果,提出了变电站大修及技改项目成本管理的思路。本文在研究变电站大修及技改项目的成本管理中,采用了全生命周期的方法,对相关的成本动因进行分析,作为建立模型的基础。本文所建立的决策模型,以及文中对LCC成本管理优势分析,可以为当前变电企业在变电站大修及技改过程中,根据公司实际经营状况,选用全生命周期成本管理模式,同时在大修技改管理中进行科学决策,以增强成本管理的效果,促进变电站大修及技改项目工作的顺利进行,在节约项目成本的基础上,增加项目效益。
[Abstract]:With the progress of society, the living standard of the people has been improved, and with the economic growth, the demand for the improvement of life style has been raised, which leads to the continuous increase of the demand for electricity. With the diversification of power related equipment, the quality of power supply and the ability of continuous power supply, as well as the safety requirements are higher. But in the objective environment, many of the substation equipment in the operation of the process of failure, Most of the problems are caused by long service life and lack of maintenance. The interruption of power transmission often occurs, which brings great inconvenience to industrial and agricultural production. In order to reduce the power supply pressure, the relevant departments increase substation construction and investment. Substation equipment will be worn out in varying degrees during operation, which will affect the quality of power supply and the cost of production process. Therefore, during a certain period of operation (usually 3-5 years), it is necessary to increase capacity, transform, and carry out routine maintenance. To solve existing problems. In the process of overhaul and technical renovation of substations, the related human and material costs should be considered, and efforts should be made to reduce the costs in order to achieve the goal of increasing efficiency. The maintenance and repair of substations is the basis of ensuring power supply. However, the proportion of the corresponding expenditure to the total asset amount is relatively large, so it is necessary to make a thorough study to make a decision on overhaul or technical reform, as well as to make a decision on scrapping in order to make a reasonable decision. In this paper, the cost management theory related to substation overhaul and technical innovation is analyzed, and the cost management problems of traditional overhaul and technical innovation projects are listed. It is mainly reflected in the aspects of accounting and management, that is, most of the cost components are analyzed from the financial point of view, rather than the cost that should be considered in the project management, and the advantages of the cost management of substation overhaul and technical transformation project based on LCC mode are listed. Secondly, the cost factors of substation overhaul and technical renovation project are analyzed. Taking a substation overhaul and technical innovation project as an example, and using the bath theory to make a decision on overhaul or technical reform, Based on analytic hierarchy process (AHP) and value theory, the substation cost scheme of overhaul and technical innovation project is optimized. Finally, the practical cases are analyzed and calculated by using theory. According to the results of calculation examples, the cost management of substation overhaul and technical innovation project is put forward. In this paper, the cost management of substation overhaul and technical transformation project is studied, and the whole life cycle method is used to analyze the related cost drivers as the basis of establishing the model. The decision model established in this paper, as well as the analysis of LCC cost management advantages in this paper, can be used to select the life-cycle cost management model for the substation overhaul and technical transformation process of the current transformer substation, according to the actual operating conditions of the company. At the same time, in order to enhance the effect of cost management and promote the smooth progress of substation overhaul and technical reform project, the scientific decision is made in the management of overhaul and technical reform, and the project benefit is increased on the basis of saving the project cost.
【学位授予单位】：华北电力大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TM63

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