本文關(guān)鍵詞： 全成本 管理 資源 信息資源 在線分析系統(tǒng)　出處：《燕山大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：自從2008年國(guó)際金融風(fēng)暴，電力系統(tǒng)這個(gè)壟斷行業(yè)第一次出現(xiàn)全面虧損以來(lái)，，無(wú)差異化的產(chǎn)品單一、高成本的規(guī)模經(jīng)濟(jì)特點(diǎn)的火電廠，一直處于扭虧的微利境況。 近年來(lái)，火電企業(yè)在可利用小時(shí)和“市場(chǎng)煤、計(jì)劃電”的多面夾擊下，長(zhǎng)期計(jì)劃經(jīng)濟(jì)體制下的高利潤(rùn)的時(shí)代已經(jīng)過(guò)去，發(fā)電側(cè)“單邊市場(chǎng)”模式，無(wú)法將煤炭?jī)r(jià)格上漲向下游傳導(dǎo)，在市場(chǎng)經(jīng)濟(jì)下火電企業(yè)受到國(guó)家電價(jià)管制、煤炭?jī)r(jià)格和電網(wǎng)價(jià)格的三重?cái)D壓。不得不重新審視其成本結(jié)構(gòu)，力圖通過(guò)現(xiàn)代成本管理方法來(lái)改善成本消耗，而彌補(bǔ)利潤(rùn)的流失。傳統(tǒng)成本管理已經(jīng)不能適應(yīng)當(dāng)前生產(chǎn)運(yùn)營(yíng)的發(fā)展。 首先，本文綜述了成本管理在國(guó)內(nèi)外研究現(xiàn)狀，從傳統(tǒng)理論發(fā)展到現(xiàn)代成本管理理論的歷程，指出了各研究方法的優(yōu)勢(shì)和不足。 其次，本論文重點(diǎn)以秦電公司成本管理系統(tǒng)為對(duì)象，解決其的成本管理瓶頸問(wèn)題，構(gòu)建了秦電全成本在線分析系統(tǒng)；提出了企業(yè)的成本管理應(yīng)該貫穿于企業(yè)生產(chǎn)經(jīng)營(yíng)過(guò)程的每個(gè)環(huán)節(jié)，構(gòu)建實(shí)時(shí)與定期利潤(rùn)預(yù)測(cè)分析模型，完成對(duì)利潤(rùn)預(yù)測(cè)和全成本組成分析的思想。為秦電公司管理層和相關(guān)職能部室提供經(jīng)營(yíng)管理所需的實(shí)時(shí)數(shù)據(jù)和月度、年度主要指標(biāo)的趨勢(shì)數(shù)據(jù)；以全成本管理重點(diǎn)實(shí)例說(shuō)明，系統(tǒng)可準(zhǔn)確衡量整個(gè)項(xiàng)目流程的成本績(jī)效，從而達(dá)到降低成本、提升經(jīng)濟(jì)收益的目的，加強(qiáng)全成本在線系統(tǒng)分析的應(yīng)用。 最后，對(duì)秦電公司全成本分析系統(tǒng)，系統(tǒng)應(yīng)用效果評(píng)價(jià)，包括：評(píng)價(jià)遵循原則、評(píng)價(jià)內(nèi)容、評(píng)價(jià)組織、評(píng)價(jià)流程和計(jì)分方法、評(píng)價(jià)結(jié)果及結(jié)果應(yīng)用等，建立了評(píng)價(jià)體系。對(duì)應(yīng)用問(wèn)題的對(duì)策，完善項(xiàng)目實(shí)施的對(duì)策、技術(shù)測(cè)試等進(jìn)行了闡述。
[Abstract]:Since the international financial storm in 2008, the power system, the monopoly industry, has made a total loss for the first time. The thermal power plants with single products and high cost and economies of scale have been in the situation of little profit. In recent years, thermal power enterprises have been able to make use of hours and "market coal, plan electricity" on many fronts, the era of high profits under the long-term planned economy system has passed, and the "one-sided market" mode on the power generation side has passed. Unable to carry coal price rise downstream, thermal power enterprises are subject to the state electricity price control under the market economy, and the price of coal and power grid are triple-squeezed. They have to re-examine their cost structure. This paper tries to improve the cost consumption through modern cost management and make up for the loss of profit. The traditional cost management can no longer adapt to the development of current production and operation. Firstly, this paper summarizes the current research situation of cost management at home and abroad, from the traditional theory to the modern cost management theory, and points out the advantages and disadvantages of each research method. Secondly, this paper focuses on the cost management system of Qin Power Company, solves the bottleneck of its cost management, and constructs the whole cost online analysis system. This paper puts forward that the cost management of the enterprise should run through every link of the enterprise's production and management process, and construct the real time and periodic profit prediction and analysis model. Complete the idea of profit forecast and full cost composition analysis. Provide real time data and monthly trend data for management and management of Qinling Electric Power Company and related functional departments; illustrate the key examples of full cost management. The system can accurately measure the cost performance of the whole project process, so as to reduce the cost, enhance the economic benefits, and strengthen the application of the full cost online system analysis. Finally, the evaluation of the whole cost analysis system of Qindian Power Company, including the following principles, evaluation content, evaluation organization, evaluation process and scoring method, evaluation results and application, etc. The evaluation system is established, and the countermeasures of application problems, project implementation and technical tests are expounded.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.61;F275

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