本文選題：價值鏈　切入點：成本控制　出處：《內(nèi)蒙古大學》2013年碩士論文　論文類型：學位論文

【摘要】：當前火力發(fā)電企業(yè)沉疴重重,相對落后的管理模式在目前的競爭機制中產(chǎn)生了諸多弊病。要想獲得競爭優(yōu)勢,全方位的成本控制對于火電企業(yè)來說至關(guān)重要。本文所研究的對象是在火電企業(yè)中占較大比例、運行穩(wěn)定、技術(shù)較為完備的非坑口火力發(fā)電廠。與坑口火電廠的區(qū)別在于,非坑口火電廠的燃料供應(yīng)需經(jīng)長距離輸送。而長距離運輸所帶來的物流成本,加重了非坑口火電廠的生存壓力。所以對于此類發(fā)電廠的成本控制研究應(yīng)將其視為一個整體,進行全方位的分析。綜合目前對火電企業(yè)成本控制方面的研究后發(fā)現(xiàn),目前的研究多集中于環(huán)境成本、燃料成本、采購成本等某項因素的成本控制上,利用價值鏈進行全方位成本控制的研究不多,且缺乏與具體的企業(yè)實際相結(jié)合的案例分析。本文在綜合國內(nèi)外學者對于價值鏈理論、成本控制理論和價值鏈分析理論的基礎(chǔ)上,針對非坑口火電廠構(gòu)建了從內(nèi)部、橫向、縱向三個角度進行分析的價值鏈模型。選取了一家典型非坑口火電廠,驗證了價值鏈模型,并取得了良好的效果。同時在現(xiàn)實基礎(chǔ)上設(shè)計了基于價值鏈分析的成本控制的管理模式。針對火電企業(yè)實際情況,劃分關(guān)鍵作業(yè)鏈,并挖掘出目前經(jīng)營中迫切需要改進的成本可控點。從改進煤炭作業(yè)鏈、提高設(shè)備維護檢修效率、加強人力資源管理、提高采購庫存管理四大方面提出具體的成本優(yōu)化改進措施。對于目前火電企業(yè)經(jīng)營發(fā)展來說具有良好的推廣、借鑒價值。
[Abstract]:There are many disadvantages in the current competitive mechanism of thermal power generation enterprises, and the relatively backward management mode has brought many disadvantages. In order to gain the competitive advantage, Comprehensive cost control is very important for thermal power enterprises. The object of this paper is a non-power plant with stable operation and complete technology in thermal power enterprises. The difference between this paper and Hang Hou thermal power plant is that, The fuel supply of a non-Hang Hau thermal power plant needs to be transported over a long distance. The logistics costs associated with long distance transportation increase the survival pressure of the non-Hang Hou thermal power plant. Therefore, the study on cost control for such power plants should be considered as a whole. Comprehensive analysis. After synthesizing the current research on the cost control of thermal power enterprises, it is found that the current research focuses on the cost control of some factors, such as environmental cost, fuel cost, purchase cost, etc. There are few researches on the use of value chain to carry on the omnidirectional cost control, and there is a lack of case analysis combining with the actual situation of the enterprise. This paper is based on synthesizing the theory of value chain, the theory of cost control and the theory of value chain analysis of domestic and foreign scholars. A value chain model is constructed for non-crater thermal power plant from three angles: internal, horizontal and vertical. A typical non-crater thermal power plant is selected to verify the value chain model. At the same time, the management mode of cost control based on value chain analysis is designed on the basis of reality. According to the actual situation of thermal power enterprise, the key activity chain is divided. At the same time, we excavate the cost controllable points which need to be improved urgently in the present operation. From improving the coal operation chain, improving the efficiency of maintenance and repair of equipment, strengthening the human resource management, This paper puts forward the concrete measures of cost optimization and improvement in four aspects of improving purchasing inventory management, which has a good promotion and reference value for the operation and development of thermal power enterprises at present.
【學位授予單位】：內(nèi)蒙古大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.61

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