本文關鍵詞：國電益陽發(fā)電公司燃料成本管理研究　出處：《湖南大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： 國電益陽發(fā)電公司 燃料管理 成本控制 預算管理

【摘要】：我國能源資源結構的特點是“富煤、貧油、少氣”，電源結構中火電特別是煤電占絕對主導地位。燃料成本是火力發(fā)電企業(yè)最大的成本項目，占到發(fā)電成本70%以上。受近年電煤價格持續(xù)大幅上漲和煤電價格聯(lián)動滯后影響，全國火電行業(yè)虧損面達70-80%，生存危機與壓力迫使火電企業(yè)經(jīng)營管理戰(zhàn)略轉向成本領先戰(zhàn)略，高度重視降本增效工作，燃料成本管理與控制已上升到第一重要位置。由于湖南區(qū)域水火電源結構問題，豐枯季節(jié)性明顯，，燃料采購節(jié)奏和成本控制難度大，大家紛紛轉變思想觀念，積極探索研究如何全面性、系統(tǒng)性加強燃料成本管控。 本文在成本管理相關理論的基礎上，首先，系統(tǒng)闡述了國電益陽發(fā)電公司從近年以來燃料成本管理背景、發(fā)展歷程、區(qū)域環(huán)境及SOWT分析，通過詳實數(shù)據(jù)反映了燃料管理采購、運輸、儲存和耗用的現(xiàn)狀，運用文獻資料查詢、統(tǒng)計數(shù)據(jù)分析、關鍵崗位人員訪談等方式，歸納總結了國電益陽發(fā)電公司燃料成本管理存在采購渠道分散煤價高、庫存控制節(jié)奏不精準、采購調運計劃編制粗放、驗收質量損耗偏大、成本控制數(shù)學模型不全等主要問題，從國家政策、外部市場、內部管理三方面分析其形成原因。其次，運用現(xiàn)代成本管理相關理論和價值鏈分析，結合火力發(fā)電企業(yè)實踐，系統(tǒng)全面從燃料采購最優(yōu)性價比指數(shù)、綜合標煤單價控制、燃煤合理摻配及燃煤庫存控制等四個主要方面入手，通過構建模型和實證分析，分流程提出燃料成本管控改進策略。最后，推出了燃料成本管控策略的保障措施，主要從科學編制燃料采購計劃、強化燃料驗收環(huán)節(jié)管理、健全燃料貯存管理機制、完善全面預算管理體系及構建合理的對標管理機制等五個方面確保有效實施。 本燃料成本管控思路或方法不僅僅在湖南區(qū)域，而且還可以供水電裝機比重較大的云南、廣西、四川等省份季節(jié)性突出的火電企業(yè)借鑒參考或推廣使用，具有一定的研究價值與現(xiàn)實意義。
[Abstract]:The characteristics of China's energy resource structure are "rich in coal, lean oil, less gas". Thermal power, especially coal power, plays an absolute dominant role in power supply structure. Fuel cost is the biggest cost item in thermal power generation enterprises. It accounts for more than 70% of the power generation cost. In recent years, the thermal power industry has a loss of 70-80% due to the continuous sharp rise in the price of thermal coal and the lag of the price of coal and electricity. Survival crisis and pressure force thermal power enterprise management strategy to cost leading strategy, attach great importance to reducing cost and increasing efficiency. Fuel cost management and control has risen to the first important position. Due to the problem of the structure of water and fire power supply in Hunan region, the seasonal problem is obvious, the pace of fuel purchase and the cost control are very difficult, so people change their ideas one after another. Actively explore how to comprehensively and systematically strengthen fuel cost control. Based on the related theory of cost management, firstly, the background of fuel cost management, development history, regional environment and SOWT analysis of Guodian Yiyang Power Generation Company in recent years are systematically expounded. Through detailed data reflects the status of fuel management procurement, transportation, storage and consumption, the use of literature inquiries, statistical data analysis, key post personnel interviews and so on. Summarized the fuel cost management of Yiyang power generation company of Guodian, such as high purchase channel, high coal price, inaccurate inventory control rhythm, extensive preparation of purchase and transportation plan, and large loss of acceptance quality. The main problems such as incomplete mathematical model of cost control are analyzed from the three aspects of national policy, external market and internal management. Secondly, the use of modern cost management theory and value chain analysis. Combined with the practice of thermal power generation enterprises, the system starts from four main aspects: the optimal cost index of fuel purchase, the integrated control of unit price of standard coal, the reasonable blending of coal and the control of coal inventory. Through the construction of model and empirical analysis, the improvement strategy of fuel cost control is put forward by flow. Finally, the guarantee measures of fuel cost control strategy are put forward, mainly from the scientific preparation of fuel purchase plan. Strengthening the management of fuel acceptance link, perfecting the mechanism of fuel storage management, perfecting the overall budget management system and constructing the reasonable management mechanism of the standard are five aspects to ensure the effective implementation. This idea or method of fuel cost control is not only in Hunan region, but also can be used for reference or promotion for the seasonal prominent thermal power enterprises in Yunnan, Guangxi, Sichuan and other provinces where the proportion of hydropower installed is large. It has certain research value and practical significance.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F426.61;F275.3

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