本文選題：電網(wǎng)企業(yè) + 設(shè)備運(yùn)維��； 參考：《天津大學(xué)》2014年碩士論文

【摘要】：作為企業(yè)管理工作的核心，成本管理歷來(lái)被企業(yè)經(jīng)營(yíng)者高度重視。為了使企業(yè)在現(xiàn)代社會(huì)中保持競(jìng)爭(zhēng)力，先進(jìn)的管理理念和科學(xué)的管控方法越來(lái)越多的應(yīng)用在企業(yè)成本管理工作中。對(duì)于正在快速發(fā)展的我國(guó)電網(wǎng)企業(yè)來(lái)說(shuō)，根據(jù)電網(wǎng)企業(yè)自身的生產(chǎn)運(yùn)營(yíng)特點(diǎn)和經(jīng)營(yíng)現(xiàn)狀，合理地借鑒國(guó)內(nèi)外企業(yè)成本管理經(jīng)驗(yàn)，建立起一套科學(xué)合理的設(shè)備運(yùn)維階段的成本管控模型，有利于促進(jìn)我國(guó)電網(wǎng)企業(yè)成本管理模式的優(yōu)化，提高管理水平，，進(jìn)而提升電網(wǎng)企業(yè)的經(jīng)濟(jì)效益和核心競(jìng)爭(zhēng)力，具有很強(qiáng)的現(xiàn)實(shí)意義。 本文首先研究了國(guó)內(nèi)外電網(wǎng)企業(yè)成本管理的研究成果及應(yīng)用現(xiàn)狀，并調(diào)查了作業(yè)成本法在國(guó)內(nèi)外電網(wǎng)企業(yè)的實(shí)際應(yīng)用情況。其次，在作業(yè)成本法的思想下，本文通過(guò)對(duì)我國(guó)電網(wǎng)企業(yè)設(shè)備運(yùn)維階段成本結(jié)構(gòu)的解析，以電網(wǎng)企業(yè)實(shí)施作業(yè)成本管理的優(yōu)劣分析為切入點(diǎn)，結(jié)合企業(yè)自身生產(chǎn)運(yùn)營(yíng)的特點(diǎn)，組建了以作業(yè)成本法為核心的設(shè)備運(yùn)維階段成本管控模型，期間重點(diǎn)分析了標(biāo)準(zhǔn)作業(yè)庫(kù)的建立和標(biāo)準(zhǔn)作業(yè)成本的核算方法，在此基礎(chǔ)上本文還研究了此模型作為評(píng)價(jià)電網(wǎng)企業(yè)設(shè)備運(yùn)維階段成本管理水平之標(biāo)準(zhǔn)的應(yīng)用。最后，本文用實(shí)證分析的方法，以FJ電力公司實(shí)際運(yùn)用設(shè)備運(yùn)維階段的成本管控模型作為案例，通過(guò)對(duì)實(shí)際成本數(shù)據(jù)和模型應(yīng)用效果的分析來(lái)說(shuō)明本文理論的可行與可取之處。
[Abstract]:As the core of enterprise management, cost management has always been highly valued by business operators. In order to keep enterprises competitive in modern society, the advanced management concept and scientific management and control methods are more and more applied to enterprise cost management. For the rapid development of China's power grid enterprises, according to the power grid enterprises In order to promote the optimization of the cost management model of the power grid enterprises, improve the management level and improve the economic and core competitiveness of the power grid enterprises, the cost management and control model of a scientific and reasonable stage of equipment operation and maintenance is set up reasonably by using the experience of the cost management at home and abroad and establishing a set of scientific and reasonable cost management and control model at the stage of equipment operation and maintenance. It is of great practical significance.
This paper first studies the research results and application status of cost management of domestic and foreign power grid enterprises, and investigates the practical application of Activity-Based Costing in power grid enterprises at home and abroad. Secondly, under the idea of activity-based costing, this paper analyzes the cost structure of the equipment operation and maintenance stage of the power grid enterprises in China, and takes the operation of the power grid enterprises into practice. Based on the analysis of the advantages and disadvantages of this management, combined with the characteristics of the enterprise's own production and operation, a cost management and control model of equipment operation and maintenance is set up at the core of activity-based costing. During the period, the establishment of standard operating base and the accounting method of standard operating cost are emphatically analyzed. On this basis, this model is also studied to evaluate the power grid enterprise. The application of the standard of cost management level in the operation and maintenance stage of industry equipment. Finally, this paper uses the method of empirical analysis to take the cost management and control model of FJ power company in the stage of actual operation and maintenance of equipment as a case, and illustrates the feasibility and advisability of the theory through the analysis of the actual cost data and the application effect of the model.

【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.61;F406.7

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本文編號(hào)：1893995