發(fā)布時間：2018-04-22 21:26

  本文選題：供電企業(yè) + 成本費(fèi)用��； 參考：《華北電力大學(xué)》2014年碩士論文

【摘要】：電力事業(yè)是關(guān)系國計(jì)民生的重要公共事業(yè)和基礎(chǔ)產(chǎn)業(yè),隨著電力體制改革的逐步深入和市場競爭的日趨激烈,通過提升供電企業(yè)成本管理水平來增強(qiáng)企業(yè)的競爭力,對成本費(fèi)用控制進(jìn)行精細(xì)化管理成為供電企業(yè)管理活動的重中之重。成本費(fèi)用控制精細(xì)化管理的核心是通過管理規(guī)則的系統(tǒng)化和細(xì)化,運(yùn)用程序化、標(biāo)準(zhǔn)化和數(shù)據(jù)化的手段,使組織管理各單元精確、高效、協(xié)同和持續(xù)運(yùn)行。走成本費(fèi)用控制“精細(xì)化”管理的道路,實(shí)現(xiàn)有效的成本控制與低成本運(yùn)營成將為供電企業(yè)增強(qiáng)內(nèi)部成本管理水平與核心競爭力提供必要保障。 本論文在對國內(nèi)外企業(yè)成本管理的優(yōu)秀研究成果總結(jié)和歸納的基礎(chǔ)上,結(jié)合我國供電企業(yè)的生產(chǎn)經(jīng)營特點(diǎn)與實(shí)際經(jīng)營情況,對成本費(fèi)用控制精細(xì)化管理問題進(jìn)行探索研究。在分析供電企業(yè)現(xiàn)行成本管理中存在的主要問題和困難的基礎(chǔ)上,明確會計(jì)集中核算下的成本管理的范圍和重點(diǎn),通過成本費(fèi)用控制精細(xì)化管理理念與方法解決當(dāng)前的成本管理問題,建立會計(jì)集中核算下的精細(xì)化成本費(fèi)用控制管理流程、制度和方法,最終為供電企業(yè)提升成本管理水平和競爭力,提供切實(shí)可行的方案。本論文的研究成果將為供電企業(yè)提高成本精細(xì)化管理水平提供有效的理論幫助和實(shí)踐借鑒。
[Abstract]:Electric power industry is an important public utility and basic industry related to the national economy and the people's livelihood. With the deepening of electric power system reform and the increasingly fierce competition in the market, the competitiveness of the power supply enterprises is enhanced by raising the cost management level of the power supply enterprises. Meticulous management of cost and cost control has become the most important part of power supply enterprise management. The core of the detailed cost control management is to make the organizational management units accurate, efficient, cooperative and continuous by the systematization and refinement of the management rules and the use of the means of program, standardization and data. Taking the path of "fine" management of cost and cost control and realizing effective cost control and low cost operation will provide necessary guarantee for power supply enterprises to enhance the level of internal cost management and core competitiveness. On the basis of summing up and summing up the outstanding research results of cost management in domestic and foreign enterprises, combining the characteristics of production and management of power supply enterprises in our country and the actual operation situation, this paper explores and studies the fine management of cost and expense control. Based on the analysis of the main problems and difficulties in the current cost management of power supply enterprises, the scope and emphasis of cost management under centralized accounting are clarified. The current cost management problems are solved by the idea and method of cost control and fine management, and the process, system and method of fine cost cost control management under centralized accounting are established. Finally, it provides a feasible scheme for power supply enterprises to improve cost management level and competitiveness. The research results of this paper will provide effective theoretical help and practical reference for power supply enterprises to improve the level of cost refinement management.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.61

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