本文關(guān)鍵詞： 湘潭電廠 火力發(fā)電 成本控制 作業(yè)成本法　出處：《湖南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：電力體制改革深入進(jìn)行、煤炭價(jià)格不斷上漲，火力發(fā)電企業(yè)遭受到上下游行業(yè)的雙重壓力，并逐漸向網(wǎng)上競價(jià)、廠網(wǎng)分開的方向發(fā)展。由于電力產(chǎn)品的同質(zhì)性，，使得發(fā)電企業(yè)之間的競爭主要集中在成本差異的競爭上，成本的降低程度也就決定了該企業(yè)在市場中所具有的競爭力，因此發(fā)電企業(yè)必須認(rèn)識(shí)到低成本運(yùn)營的重要性。管理不善且成本過高的發(fā)電企業(yè)在激烈的競爭市場中將會(huì)被淘汰，做好成本控制是火力發(fā)電企業(yè)有效提高經(jīng)濟(jì)效益的途徑。 湘潭電廠是湖南省火力發(fā)電公司的總裝機(jī)容量最大的電廠。根據(jù)燃煤發(fā)電行業(yè)特點(diǎn)，，在查閱參考文獻(xiàn)、搜集數(shù)據(jù)和調(diào)查研究的基礎(chǔ)上，采用描述-分析-總結(jié)的思路對(duì)湘潭電廠的成本控制進(jìn)行了研究。本文通過湘潭電廠實(shí)際情況結(jié)合國家電力體制改革的內(nèi)容及對(duì)企業(yè)所帶來的影響，闡述了火力發(fā)電廠的成本主要由燃料成本、項(xiàng)目投資成本、檢修成本和其他成本構(gòu)成，成本控制方法以事后分析為主而過程控制不足、制定了承包指標(biāo)但缺乏科學(xué)性等現(xiàn)實(shí)情況，剖析了影響湘潭電廠成本水平的主要因素，分析了該電廠在生產(chǎn)經(jīng)營模式、成本控制方法、檢修環(huán)節(jié)和燃料管理等方面存在的成本控制問題。 分析認(rèn)為：湘潭電廠可以通過選擇作業(yè)成本管理制度建立成本控制機(jī)制，并加大內(nèi)部經(jīng)濟(jì)責(zé)任制的考核力度，強(qiáng)化激勵(lì)約束機(jī)制。同時(shí)，通過加強(qiáng)對(duì)重點(diǎn)環(huán)節(jié)的控制，強(qiáng)化低成本運(yùn)營相關(guān)經(jīng)濟(jì)指標(biāo)的財(cái)務(wù)預(yù)算和資金運(yùn)作的職能控制，以期進(jìn)一步降低湘潭電廠成本，提高經(jīng)濟(jì)效益。
[Abstract]:The in-depth reform of electric power, coal prices continue to rise, the thermal power enterprises suffered a double pressure upstream and downstream industries, and gradually to the online auction, the factory net separates direction. Because the power of the homogeneity of products, making the competition in power generation enterprises mainly focus on the difference between the cost of the competition, reduce the degree of cost is decided the enterprise has the competitiveness in the market, so power enterprises must recognize the importance of low cost operation. Power generation enterprises mismanagement and high cost will be eliminated in the fierce competition in the market, do a good job of cost control is an effective way to improve the efficiency of the thermal power enterprises.
Xiangtan power plant in Hunan province is the thermal power company's total installed capacity of the largest power plant. According to the characteristics of coal-fired power industry, and in the reference, based on the investigation and collection of data, using descriptive analysis summary of the ideas of the Xiangtan power plant cost control were studied. According to the actual situation of Xiangtan power plant with the state the electric power system reform the content and impact on the enterprise, expounds the cost of thermal power plants is mainly composed of fuel costs, the project investment cost, maintenance cost and other costs, the cost control method based on post analysis and process control, make the contract index but the lack of scientific reality, analyzes the main influence the level of cost factors of Xiangtan power plant, analyzed the power plant in the production and operation mode, cost control method, existing maintenance link and fuel management and other aspects of the cost control Make a problem.
Analysis: Xiangtan power plant can be through the establishment of cost control mechanism and activity-based cost management system, and strengthen the internal economic responsibility system assessment efforts, strengthen the incentive and restraint mechanisms. At the same time, through strengthening the control of key links, strengthen the relevant economic low cost operation refers to the control of the underlying financial budget and capital operation functions, in order to further reduce the Xiangtan power plant costs, increase economic efficiency.

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F426.61

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