本文選題：成本管理　切入點：ERP　出處：《湘潭大學(xué)》2013年碩士論文

【摘要】：電力是民眾現(xiàn)代化生活和工業(yè)化生產(chǎn)中的重要動力能源。隨著我國電力體制改革深入進行，水力發(fā)電企業(yè)遭受到火電、核電、風電等競爭，鳳灘水力發(fā)電廠是非獨立核算的發(fā)電廠，價格由國家電網(wǎng)統(tǒng)一定，要提高其經(jīng)營效果只能從成本入手。而水力發(fā)電廠的成本管理錯綜復(fù)雜，只有以市場為導(dǎo)向、健全成本管理的內(nèi)外組織機構(gòu)、合理吸引人才、實施全面預(yù)算成本管理、采用現(xiàn)代計算機技術(shù)（比如ERP），才能有效控制成本。 本文以內(nèi)部控制理論、成本管理理論為指導(dǎo)，以鳳灘水力發(fā)電廠成本管理作為研究對象，鳳灘水力發(fā)電廠作為湖南省三大水力發(fā)電廠之一，隨著市場經(jīng)營的加劇，水電廠成本管理存在的問題日益凸顯，通過分析鳳灘水力發(fā)電廠成本管理和內(nèi)部控制的現(xiàn)狀，揭示其成本管理過程中存在缺乏有效的成本控制機制、成本控制制度不完善、成本預(yù)算管理不到位、成本預(yù)算不到位、成本決策系統(tǒng)落后、人員素質(zhì)不高，指出由整體成本管理結(jié)構(gòu)的建立到具體賬務(wù)處理流程嚴格按照準則要求執(zhí)行，提出改進成本控制機制、完善成本預(yù)算管理、準確進行成本核算、開發(fā)輔助決策系統(tǒng)、提高員工素質(zhì)的應(yīng)對措施，立足鳳灘水力發(fā)電廠自身的實際情況，從根源提出問題的解決辦法，，完善成本管理體系，提高的經(jīng)營的效率效果。
[Abstract]:Electricity is an important power source in people's modern life and industrial production. With the deepening reform of power system in our country, hydropower enterprises suffer from competition from thermal power, nuclear power, wind power, etc. Fengtan Hydropower Plant is a power plant that is not independently accounted for, and the price is determined by the State Grid. To improve its operating effect, the cost management of the hydropower plant can only be started from the cost. The cost management of the hydropower plant is complicated and only market-oriented. Only by perfecting the internal and external organization of cost management, attracting talents reasonably, implementing comprehensive budget cost management and adopting modern computer technology (such as ERPU) can the cost be effectively controlled. Under the guidance of internal control theory and cost management theory, this paper takes the cost management of Fengtan Hydropower Plant as the research object, and Fengtan Hydropower Plant as one of the three hydropower plants in Hunan Province, with the aggravation of market operation. The problems in cost management of hydropower plant are increasingly prominent. By analyzing the current situation of cost management and internal control in Fengtan hydropower plant, it is revealed that there is a lack of effective cost control mechanism and the cost control system is not perfect in the process of cost management. The cost budget management is not in place, the cost budget is not in place, the cost decision system is backward, and the personnel quality is not high. The paper puts forward some countermeasures to improve the cost control mechanism, perfect the cost budget management, carry out the cost accounting accurately, develop the auxiliary decision system, improve the quality of the staff, and base on the actual situation of Fengtan Hydropower Plant. Put forward the solution of the problem from the root, perfect the cost management system, improve the efficiency effect of the management.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426.61

【參考文獻】

相關(guān)期刊論文 前10條

1 賈秀慧;;企業(yè)注重成本管理方可“步步為營”[J];財經(jīng)界(學(xué)術(shù)版);2010年02期

2 楊俊杰;;淺論作業(yè)成本法在工程項目管理中的運用[J];財經(jīng)界(學(xué)術(shù)版);2011年12期

3 朱小琴;戰(zhàn)略成本管理與作業(yè)成本法的比較[J];財會月刊;2001年12期

4 方敏;;基于COSO框架下的內(nèi)部控制評價模型及應(yīng)用研究[J];山西財政稅務(wù)�？茖W(xué)校學(xué)報;2007年02期

5 常良峰,王靜,黃小原;供應(yīng)鏈的成本模型及其優(yōu)化[J];系統(tǒng)工程;2002年06期

6 徐芳;;淺議工程項目成本管理[J];經(jīng)營管理者;2009年09期

7 舒慧娟;旦真;;現(xiàn)代成本管理模式應(yīng)用比較[J];經(jīng)營管理者;2009年21期

8 賴凡英;基于交易成本理論對水利水電企業(yè)成本管理會計的影響[J];湖南水利水電;2005年03期

9 葉曉u&,陳良美,佘渝娟;施工企業(yè)實施作業(yè)成本管理的探討[J];建筑;2003年01期

10 董巖艷;;企業(yè)成本管理之探討[J];商業(yè)經(jīng)濟;2011年14期

本文編號：1696353