基于作业价值创造的煤电价格形成机理研究

发布时间：2018-04-01 21:10

本文选题：作业成本　切入点：价值创造　出处：《山东工商学院》2017年硕士论文

【摘要】：电力行业作为我国重要的基础产业,影响着国家的能源安全、经济发展和社会安定。进一步深化电力体制改革,充分发挥了市场配置资源的决定性作用,同时也是我国能源进行高效可靠配置的战略选择。在新一轮电改的背景下,定价机制改革成为电力体制及市场化改革的核心问题,即如何建立科学规范的电价形成机制成为此次改革的重中之重,同样也将是本论文研究的重点。本文首先阐述了基于作业价值创造的煤电价格形成机理的研究背景及意义,并且对国内外电价形成机制、作业价值创造及煤电联动进行综述。给出了本文的研究内容与创新点,并结合研究方法绘制了本文的技术路线图。其次,讨论了与本文相关的理论基础,主要包括作业成本理论、价值链理论、价值创造理论及煤电联动原理,并对基于作业价值创造的煤电价格形成的必要性及可行性进行了一定的分析,构建了基于作业价值创造的煤电价格形成的理论框架。再次,通过实地调研等方法对整个电企进行作业及作业链的划分,利用作业效率模型及DEA软件操作对电企中的高效作业及低效作业进行区分,以及采用作业价值分析与业务流程再造等方法区分增值作业、必要作业和非增值作业,从而剔除非增值作业,确定定价作业,进而采用作业成本法确定定价作业成本。在对常用煤电模型及优缺点进行分析的基础上,以定价作业成本为依据构建基于作业价值创造的煤电价格形成模型,使煤电价格更能有效地反映企业的真实价值。最后,以山东发电企业为例实证研究了煤电价格的形成过程及其合理性。本文所构建的基于作业价值创造的煤电价格形成机理,一方面能够反映不同作业的价值创造与贡献,另一方面也考虑投资需求等因素的影响,不仅对电力市场化改革的进程起到了一定的推动作用,同时也给政府实施煤电价格的相应监管提供了参考。
[Abstract]:As an important basic industry of our country, electric power industry affects national energy security, economic development and social stability.Further deepening the reform of electric power system gives full play to the decisive role of market allocation of resources and is also a strategic choice for efficient and reliable allocation of energy resources in China.Under the background of the new round of electricity reform, the reform of pricing mechanism has become the core problem of electric power system and market-oriented reform, that is, how to establish a scientific and standardized electricity price forming mechanism becomes the most important part of this reform, and it will also be the focus of this paper.In this paper, the background and significance of the formation mechanism of coal and electricity price based on activity value creation are expounded, and the formation mechanism of electricity price at home and abroad, the creation of operating value and the linkage between coal and electricity are summarized.The research contents and innovation points of this paper are given, and the technical roadmap of this paper is drawn in combination with the research method.Secondly, the theoretical basis related to this paper is discussed, including activity-based cost theory, value chain theory, value creation theory and coal-electricity linkage principle.The necessity and feasibility of coal and electricity price formation based on activity value creation are analyzed, and the theoretical framework of coal electricity price formation based on activity value creation is constructed.Thirdly, through the field investigation and other methods to the whole electric enterprise to carry on the work and the work chain division, uses the job efficiency model and the DEA software operation to distinguish the high efficiency and the low efficiency work in the electricity enterprise.It also uses the methods of activity value analysis and business process reengineering to distinguish value-added activities, necessary activities and non-value-added activities, so as to eliminate non-value-added activities, determine pricing activities, and then adopt activity-based costing method to determine the cost of pricing activities.Based on the analysis of common coal and electricity models and their advantages and disadvantages, a model of coal and electricity price formation based on activity value is constructed on the basis of pricing activity cost, so that the price of coal and electricity can reflect the real value of enterprises more effectively.Finally, taking Shandong power generation enterprises as an example, the formation process and rationality of coal price are studied.On the one hand, the mechanism of coal and electricity price formation based on activity value creation can reflect the value creation and contribution of different operations, on the other hand, it also takes into account the influence of investment demand and other factors.It not only promotes the process of electricity marketization reform, but also provides reference for the government to implement the regulation of coal price.
【学位授予单位】：山东工商学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F426.21;F764

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