本文選題：華能九臺(tái)電廠　切入點(diǎn)：成本管理　出處：《吉林大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近幾年，吉林省電力市場(chǎng)需求增長(zhǎng)緩慢、裝機(jī)容量過(guò)剩，機(jī)組平均利用小時(shí)數(shù)大幅低于全國(guó)平均水平，各發(fā)電企業(yè)生存狀況不斷惡化。華能九臺(tái)電廠于2009年末正式投入生產(chǎn)運(yùn)營(yíng)，是吉林省裝機(jī)規(guī)模最大、技術(shù)裝備水平最先進(jìn)的大型火力發(fā)電企業(yè)。投產(chǎn)后，2010年虧損1.33億元，2011年虧損2.28億元，成為中國(guó)華能集團(tuán)公司的虧損大戶。面對(duì)嚴(yán)峻的虧損局面，企業(yè)管理者終于清醒地認(rèn)識(shí)到電力行業(yè)已由過(guò)去的計(jì)劃經(jīng)濟(jì)體制發(fā)展到目前的市場(chǎng)經(jīng)濟(jì)體制，在吉林省地區(qū)發(fā)電量和銷售電價(jià)在短期內(nèi)均難以得到快速增長(zhǎng)的電力市場(chǎng)大環(huán)境下，，必需進(jìn)行一場(chǎng)成本管理改革，采取有效的措施降低發(fā)電成本，發(fā)電企業(yè)才能實(shí)現(xiàn)減虧、扭虧。因此，現(xiàn)代發(fā)電企業(yè)要全面、實(shí)時(shí)、科學(xué)地計(jì)算各項(xiàng)發(fā)電成本，實(shí)現(xiàn)對(duì)發(fā)電成本實(shí)時(shí)有效的預(yù)測(cè)及控制，才是適應(yīng)電力行業(yè)市場(chǎng)競(jìng)爭(zhēng)的有效途徑。 本文以全面預(yù)算管理和目標(biāo)成本管理理論為基礎(chǔ)，運(yùn)用會(huì)計(jì)學(xué)、管理學(xué)和經(jīng)濟(jì)學(xué)等領(lǐng)域理論知識(shí)，采用理論分析與數(shù)據(jù)分析相結(jié)合的科學(xué)方法，找出九臺(tái)電廠成本管理中存在的問(wèn)題和造成虧損的各類原因。本文從成本管理優(yōu)化研究角度出發(fā)，通過(guò)對(duì)標(biāo)分析，總結(jié)了九臺(tái)電廠成本管理的經(jīng)驗(yàn)教訓(xùn)，并針對(duì)存在的問(wèn)題對(duì)九臺(tái)電廠成本管理體系進(jìn)行了比較全面的優(yōu)化，實(shí)施了全面預(yù)算管理與目標(biāo)成本管理相結(jié)合的成本管理模式，提出了保障九臺(tái)電廠成本管理優(yōu)化效果的具體措施，為九臺(tái)電廠實(shí)施低成本戰(zhàn)略提供了管理思路。經(jīng)過(guò)兩年的努力，九臺(tái)電廠終于在2013年實(shí)現(xiàn)了扭虧為盈的經(jīng)營(yíng)目標(biāo)，比2011年節(jié)約生產(chǎn)成本1.07億元，單位發(fā)電成本創(chuàng)投產(chǎn)后歷史最低紀(jì)錄。本文以九臺(tái)電廠成本管理模式為主要研究對(duì)象，目的是確保九臺(tái)電廠在電力行業(yè)競(jìng)爭(zhēng)中處于領(lǐng)先地位，并希望通過(guò)對(duì)九臺(tái)電廠的研究，為華能吉林公司在當(dāng)前地方電力市場(chǎng)疲軟的形勢(shì)下通過(guò)提升內(nèi)部管理水平實(shí)現(xiàn)減虧、扭虧和新的發(fā)展奠定良好的基礎(chǔ)。同時(shí)，也為省內(nèi)其它發(fā)電企業(yè)成本管理工作的研究提供值得參考和借鑒的資料，對(duì)非熱電聯(lián)產(chǎn)的火電廠的經(jīng)營(yíng)發(fā)展起到一定的推動(dòng)意義。
[Abstract]:In recent years, the electricity market demand in Jilin Province has been growing slowly, with excess installed capacity, and the average number of hours used by units has been substantially lower than the national average. In end of 2009, Huaneng Jiutai Power Plant was officially put into operation, making it the largest installed power plant in Jilin Province. Large thermal power generation enterprises with the most advanced technology and equipment level. After putting into operation, they lost 133 million yuan on 2010 and 228 million yuan on 2011, becoming the big loss-makers of China Huaneng Group Company. Enterprise managers finally realized that the electric power industry had developed from a planned economy system to a market economy system. In the environment of the electricity market in Jilin Province, where the electricity generation and sale price are difficult to obtain fast growth in the short term, it is necessary to carry out a cost management reform and take effective measures to reduce the generation cost, so that the power generation enterprises can realize the reduction of losses. Therefore, it is an effective way to adapt to the market competition of electric power industry for modern power generation enterprises to calculate all kinds of generation cost in an all-round, real-time and scientific way, and to realize real-time and effective forecast and control of generation cost. Based on the theories of total budget management and target cost management, this paper applies the theoretical knowledge of accounting, management and economics, and adopts the scientific method of combining theoretical analysis with data analysis. To find out the problems existing in the cost management of nine power plants and the causes of the loss. This paper sums up the experience and lessons of the cost management of nine power plants from the perspective of the optimization of cost management and through the analysis of the standard. Aiming at the existing problems, the cost management system of nine power plants is optimized comprehensively, and the cost management mode combining comprehensive budget management with target cost management is implemented. The concrete measures to ensure the optimization effect of cost management in nine power plants are put forward, and the management ideas are provided for the implementation of the low cost strategy in nine power plants. After two years of efforts, nine power plants finally realized the goal of turning losses into profits in 2013. Compared with 2011, the cost of production was saved by 107 million yuan, and the unit cost of power generation was recorded as the lowest in the post-natal period. In this paper, the cost management model of nine power plants is taken as the main research object, in order to ensure that nine power plants are in the leading position in the competition of the electric power industry. It is hoped that through the study of nine power plants, Huaneng Jilin Company will lay a good foundation for reducing losses, turning losses and new development under the current situation of weak local electricity market by raising the level of internal management. At the same time, It also provides reference and reference information for the study of cost management of other power generation enterprises in the province, and plays a certain role in promoting the operation and development of non-cogeneration thermal power plants.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275.3;F426.61

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