本文選題：金橋熱電廠 + 成本管理��； 參考：《內(nèi)蒙古財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：電力行業(yè)是國(guó)民經(jīng)濟(jì)基礎(chǔ)產(chǎn)業(yè),是國(guó)家經(jīng)濟(jì)發(fā)展的戰(zhàn)略重點(diǎn)和先行行業(yè)。持續(xù)、優(yōu)質(zhì)的電能供應(yīng)有利于經(jīng)濟(jì)的發(fā)展。隨著國(guó)家經(jīng)濟(jì)結(jié)構(gòu)的調(diào)整、電力體制改革的不斷深入和“廠網(wǎng)分家,競(jìng)價(jià)上網(wǎng)”市場(chǎng)機(jī)制形成,將電力市場(chǎng)供求、競(jìng)爭(zhēng)和價(jià)格的機(jī)制引入到電力行業(yè),電力市場(chǎng)的競(jìng)爭(zhēng)日益激烈,火力發(fā)電企業(yè)的經(jīng)營(yíng)面臨著前所未有的挑戰(zhàn)。火力發(fā)電企業(yè)要生存、發(fā)展,實(shí)現(xiàn)利潤(rùn)最大化,必須通過(guò)對(duì)發(fā)電成本控制和管理來(lái)來(lái)獲得競(jìng)爭(zhēng)優(yōu)勢(shì)。因此,為了適應(yīng)當(dāng)前的經(jīng)濟(jì)形勢(shì),企業(yè)的經(jīng)營(yíng)理念必須轉(zhuǎn)變。成本管理是現(xiàn)代企業(yè)經(jīng)營(yíng)活動(dòng)中的核心部分,以科學(xué)的成本管理理念對(duì)企業(yè)生產(chǎn)經(jīng)營(yíng)進(jìn)行有效控制。當(dāng)前我國(guó)正在進(jìn)行以實(shí)現(xiàn)資源最優(yōu)配置為目標(biāo)的市場(chǎng)化改革,對(duì)電力市場(chǎng)進(jìn)行改革,通過(guò)競(jìng)爭(zhēng)、制定合理的上網(wǎng)電價(jià)使國(guó)民經(jīng)濟(jì)健康有序的發(fā)展;而影響電價(jià)的主要因素是發(fā)電成本,所以對(duì)電力企業(yè)而言,通過(guò)控制生產(chǎn)成本可以有效地保持上網(wǎng)電價(jià)的穩(wěn)定進(jìn)而促進(jìn)整個(gè)國(guó)民經(jīng)濟(jì)產(chǎn)業(yè)的健康發(fā)展。本文以中國(guó)華能金橋熱電廠為研究對(duì)象,首先概述了企業(yè)成本管理的基本理論,包括控制論、系統(tǒng)論、價(jià)值鏈理論、目標(biāo)成本管理及成本精細(xì)化管理等相關(guān)理論,及相關(guān)理論在企業(yè)管理中的應(yīng)用;其次,對(duì)當(dāng)前我國(guó)火力發(fā)電企業(yè)的發(fā)展?fàn)顩r、經(jīng)營(yíng)面臨的困境、成本構(gòu)成等進(jìn)行分析研究,指出當(dāng)前的成本管理模式已經(jīng)不能適應(yīng)當(dāng)前經(jīng)濟(jì)情況下火力發(fā)電企業(yè)的長(zhǎng)期發(fā)展。文章指出傳統(tǒng)火力發(fā)電企業(yè)成本管理存在成本管理對(duì)象及范圍不清、管理理念比較傳統(tǒng)、成本管理體系不健全等問(wèn)題。本文最后針對(duì)火力發(fā)電企業(yè)成本管理問(wèn)題進(jìn)行分析,提出了火力發(fā)電企業(yè)成本管理的幾項(xiàng)改進(jìn)優(yōu)化措施。首先,對(duì)各項(xiàng)成本提出改進(jìn)措施,通過(guò)對(duì)燃料采購(gòu)計(jì)劃科學(xué)制定、競(jìng)價(jià)尋優(yōu)確定供貨商、加強(qiáng)燃料利用與管理等措施來(lái)降低燃料費(fèi)用。加強(qiáng)對(duì)技術(shù)人員水平培訓(xùn)、對(duì)設(shè)備日常維護(hù)、提高修理效率降低維修成本。使用新的折舊方法來(lái)降低折舊費(fèi)用,及對(duì)其他成本費(fèi)用中財(cái)務(wù)費(fèi)用、人力資源成本、管理費(fèi)用、物資管理費(fèi)用、材料費(fèi)費(fèi)用等進(jìn)行控制;其次,對(duì)成本管理模式提出優(yōu)化措施,對(duì)預(yù)算管理體系、目標(biāo)成本管理體系、運(yùn)行技術(shù)水平等進(jìn)行優(yōu)化。
[Abstract]:Power industry is the basic industry of national economy, is the strategic focus of national economic development and leading industry.Sustained, high-quality power supply is conducive to economic development.With the adjustment of the national economic structure, the deepening of the reform of the power system and the formation of the market mechanism of "separation of power plants and networks, bidding for the Internet", the mechanism of supply and demand, competition and price in the electricity market has been introduced into the power industry.With the increasingly fierce competition in the electricity market, the management of thermal power generation enterprises is facing unprecedented challenges.In order to survive, develop and maximize profits, thermal power generation enterprises must obtain competitive advantages by controlling and managing the cost of power generation.Therefore, in order to adapt to the current economic situation, business philosophy must be changed.Cost management is the core part of modern enterprise management.At present, our country is carrying on the market-oriented reform with the goal of realizing the optimal allocation of resources, reforming the electric power market, and making the reasonable price of electricity on the net to make the national economy develop healthily and orderly through the competition.The main factor that affects the electricity price is the generation cost, so to the electric power enterprise, it can effectively maintain the stability of the electricity price by controlling the production cost, and then promote the healthy development of the whole national economy industry.This paper takes China Huaneng Jinqiao Thermal Power Plant as the research object, firstly summarizes the basic theories of enterprise cost management, including cybernetics, system theory, value chain theory, target cost management and cost fine management and so on.And the application of related theories in enterprise management. Secondly, the development of thermal power generation enterprises in China, the plight of management, cost composition and so on are analyzed and studied.It is pointed out that the current cost management mode can no longer adapt to the long-term development of thermal power enterprises under the current economic conditions.This paper points out that the cost management of traditional thermal power enterprises has some problems, such as unclear object and scope of cost management, more traditional management idea and imperfect cost management system.Finally, this paper analyzes the cost management of thermal power enterprises, and puts forward several measures to improve and optimize the cost management of thermal power enterprises.First of all, the improvement measures are put forward to reduce the fuel cost by making the fuel purchase plan scientifically, searching for the best price to determine the supplier, strengthening the fuel utilization and management, and so on.Strengthen the training of technical personnel, daily maintenance of equipment, improve repair efficiency and reduce maintenance costs.The new depreciation method is used to reduce the depreciation cost, and to control the financial cost, human resource cost, management cost, material management cost, material cost, etc. Secondly, the optimization measures are put forward to the cost management model.Optimize the budget management system, target cost management system, operation technology level, etc.
【學(xué)位授予單位】：內(nèi)蒙古財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.72;F426.61

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