本文關(guān)鍵詞： 供電公司 固定資產(chǎn) 成本管理 全壽命周期理論　出處：《遼寧大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著中國電力企業(yè)的進(jìn)步與發(fā)展，對于具有資本密集特點(diǎn)的電力行業(yè)，提高企業(yè)經(jīng)濟(jì)效益主要體現(xiàn)在對固定資產(chǎn)的運(yùn)行效率管理。特別是按照國家電力發(fā)展規(guī)劃與戰(zhàn)略目標(biāo)要求，社會(huì)用電需求的變化與規(guī)模的擴(kuò)展，對供電企業(yè)的資本管理提出了更高的要求。而傳統(tǒng)的固定資產(chǎn)粗放管理的現(xiàn)狀以及基于階段成本最優(yōu)的管理模式，也已不能夠很好地適應(yīng)現(xiàn)代供電企業(yè)發(fā)展的需要。因此積極推進(jìn)各項(xiàng)改革，不斷創(chuàng)新管理模式，切實(shí)提高資本管理水平，是B供電公司當(dāng)前亟待解決的問題。 為解決這一難題，本文在結(jié)合當(dāng)前成本管理理論發(fā)展現(xiàn)狀的基礎(chǔ)上，根據(jù)電力行業(yè)自身的發(fā)展特征，將全壽命周期理論引到固定資產(chǎn)的成本管理之中,分析B供電公司固定資產(chǎn)總體狀況及各環(huán)節(jié)的成本管理現(xiàn)狀及存在的問題。在此基礎(chǔ)上，從固定資產(chǎn)的規(guī)劃設(shè)計(jì)、購置建設(shè)、運(yùn)行檢修等方面分別提出了優(yōu)化固定資產(chǎn)成本的措施，力求為電力企業(yè)固定資產(chǎn)的成本管理尋求一條解決途徑。 全文結(jié)構(gòu)框架如下： 緒論。本章主要闡釋論文選題的理論和現(xiàn)實(shí)意義，介紹固定資產(chǎn)管理新理論提出的歷史背景及當(dāng)前有關(guān)固定資產(chǎn)管理國內(nèi)外最新的研究成果。同時(shí)，，也就論文的內(nèi)容與研究方法進(jìn)行了初步探索和嘗試。 第一章相關(guān)理論綜述。本章將介紹壽命周期理論的內(nèi)涵、特征、管理模型，并將該理論延伸到固定資產(chǎn)成本管理領(lǐng)域，闡述固定資產(chǎn)壽命周期成本管理的內(nèi)容以及應(yīng)用前景。 第二章B供電公司固定資產(chǎn)成本管理現(xiàn)狀分析。這部分闡述B供電公司的固定資產(chǎn)管理概況，對該公司固定資產(chǎn)各環(huán)節(jié)的成本管理現(xiàn)狀進(jìn)行詳細(xì)的描述。 第三章B供電公司固定資產(chǎn)成本管理問題及成因分析。本章分別對固定資產(chǎn)成本管理各環(huán)節(jié)存在的問題進(jìn)行了分析與研判，探討具體成因，為切實(shí)解決好問題提供科學(xué)依據(jù)。 第四章B供電公司固定資產(chǎn)壽命周期成本管理應(yīng)用。本章主要針對上一章分析運(yùn)用固定資產(chǎn)壽命周期成本理論，從確立工作指導(dǎo)原則，固定資產(chǎn)的規(guī)劃設(shè)計(jì)、采購建設(shè)、運(yùn)行檢修、報(bào)廢處置、關(guān)鍵環(huán)節(jié)控制幾個(gè)方面提出了完善措施及建議。 結(jié)束語。本章主要對本文的研究成果進(jìn)行了總結(jié)，并指出不足之處。
[Abstract]:Along with the progress and development of China power enterprises, for the power industry is capital intensive characteristics, improve the economic efficiency of enterprises is mainly reflected in the efficiency of the operation and management of fixed assets. Especially in accordance with the requirements of national electric power development planning and strategic objectives, expansion and scale change of electrical demand of the society, put forward higher requirements for capital management but the present situation of power supply enterprises. The traditional extensive management of fixed assets and stage based on optimal cost management model has not well adapted to the needs of the modern power enterprise development. So we must push forward the reform, innovate the management mode, to improve the capital management level, is the urgent problem of B power supply company the problem.
In order to solve this problem, based on the combination of theories on the current situation of cost management, according to the characteristics of the development of power industry itself, the life cycle theory to the cost management of fixed assets, current situation analysis of the cost management of fixed assets overall situation of B power supply company and the link and the existing problems on the basis of. The purchase, construction planning and design from the aspects of fixed assets, operation and maintenance were put forward to optimize the cost of fixed assets measures to cost management of fixed assets of power enterprises to seek a solution.
The full text structure framework is as follows:
Introduction. This chapter mainly explains the theoretical and practical significance, introduces the new theory of management of fixed assets of the historical background and the current relevant fixed assets management at home and abroad the latest research results. At the same time, also the content and research method of this paper conducted a preliminary exploration and try.
The first chapter is the summary of related theories. This chapter will introduce the connotation, characteristics and management models of life cycle theory, and extend this theory to the field of fixed asset cost management, and explain the content and application prospect of life cycle cost management of fixed assets.
The second chapter is the analysis of the status quo of fixed assets cost management of B power supply company. This section describes the general situation of B power supply company's fixed assets management, and describes the cost management status of every link of the company's fixed assets in detail.
The third chapter is about the problem and cause analysis of fixed assets cost management in B power supply company. This chapter analyzes and studies the problems in every link of fixed asset cost management, and explores the specific causes, so as to provide scientific basis for solving the problem well.
The application of life cycle cost management of fixed assets of fourth B power supply company. In this chapter, the last chapter analysis using fixed assets life cycle cost theory, from the establishment of guiding principles, planning and design, purchase of fixed assets construction, operation and maintenance, disposal, key control, puts forward some improvement measures and suggestions.
This chapter mainly summarizes the research results of this article, and points out the shortcomings.

【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426.61

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