本文選題：金橋熱電廠 + 成本管理��； 參考：《內蒙古財經大學》2017年碩士論文

【摘要】：電力行業(yè)是國民經濟基礎產業(yè),是國家經濟發(fā)展的戰(zhàn)略重點和先行行業(yè)。持續(xù)、優(yōu)質的電能供應有利于經濟的發(fā)展。隨著國家經濟結構的調整、電力體制改革的不斷深入和“廠網分家,競價上網”市場機制形成,將電力市場供求、競爭和價格的機制引入到電力行業(yè),電力市場的競爭日益激烈,火力發(fā)電企業(yè)的經營面臨著前所未有的挑戰(zhàn)�；鹆Πl(fā)電企業(yè)要生存、發(fā)展,實現利潤最大化,必須通過對發(fā)電成本控制和管理來來獲得競爭優(yōu)勢。因此,為了適應當前的經濟形勢,企業(yè)的經營理念必須轉變。成本管理是現代企業(yè)經營活動中的核心部分,以科學的成本管理理念對企業(yè)生產經營進行有效控制。當前我國正在進行以實現資源最優(yōu)配置為目標的市場化改革,對電力市場進行改革,通過競爭、制定合理的上網電價使國民經濟健康有序的發(fā)展;而影響電價的主要因素是發(fā)電成本,所以對電力企業(yè)而言,通過控制生產成本可以有效地保持上網電價的穩(wěn)定進而促進整個國民經濟產業(yè)的健康發(fā)展。本文以中國華能金橋熱電廠為研究對象,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、價值鏈理論、目標成本管理及成本精細化管理等相關理論,及相關理論在企業(yè)管理中的應用;其次,對當前我國火力發(fā)電企業(yè)的發(fā)展狀況、經營面臨的困境、成本構成等進行分析研究,指出當前的成本管理模式已經不能適應當前經濟情況下火力發(fā)電企業(yè)的長期發(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題。本文最后針對火力發(fā)電企業(yè)成本管理問題進行分析,提出了火力發(fā)電企業(yè)成本管理的幾項改進優(yōu)化措施。首先,對各項成本提出改進措施,通過對燃料采購計劃科學制定、競價尋優(yōu)確定供貨商、加強燃料利用與管理等措施來降低燃料費用。加強對技術人員水平培訓、對設備日常維護、提高修理效率降低維修成本。使用新的折舊方法來降低折舊費用,及對其他成本費用中財務費用、人力資源成本、管理費用、物資管理費用、材料費費用等進行控制;其次,對成本管理模式提出優(yōu)化措施,對預算管理體系、目標成本管理體系、運行技術水平等進行優(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.
【學位授予單位】：內蒙古財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.72;F426.61

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