本文選題：成本控制 + 店塔發(fā)電公司��； 參考：《西北大學(xué)》2013年碩士論文

【摘要】：隨著電力體制改革的不斷深入,電力產(chǎn)品市場化的趨勢有所顯現(xiàn)。電力產(chǎn)品同質(zhì)化、電力技術(shù)日益普及化以及市場裝機過剩日益嚴(yán)峻化等特點,使得發(fā)電企業(yè)靠提升技術(shù)、擴大規(guī)模進而降低發(fā)電成本來提升競爭力的空間越來越小,走低成本發(fā)展戰(zhàn)略是發(fā)電企業(yè)未來發(fā)展的唯一出路和選擇。不斷優(yōu)化作業(yè)流程,深度挖掘內(nèi)部潛能,成為發(fā)電企業(yè)降低成本的主要途徑。 基于電力體制改革的大背景,本文首先對成本控制基本理論和文獻進行回顧,主要內(nèi)容包括成本控制理論的研究動態(tài)和相關(guān)文獻綜述、成本控制的概念、內(nèi)涵、原則、方法,以及發(fā)電企業(yè)的成本構(gòu)成及控制模式。其次,文章具體分析了店塔發(fā)電公司成本管理體系的現(xiàn)狀和存在的主要問題。在介紹店塔發(fā)電公司的概況和成本控制的執(zhí)行情況之后,對店塔發(fā)電公司的燃料費、檢修費、技改費、管理費用等成本項目進行拆分,逐一進行分析。對影響企業(yè)成本總體水平、具體成本項目的原因進行分析,并總結(jié)歸納出店塔發(fā)電公司成本控制體系存在的問題及原因。再次,將作業(yè)成本法和該發(fā)電企業(yè)的特殊性結(jié)合起來,論述了作業(yè)成本法的實施程序,并用ABC分析法對店塔發(fā)電公司進行了詳細的分析和設(shè)計；對該電廠的每個作業(yè)鏈進行研究后,針對每個作業(yè)鏈提出建議,以指導(dǎo)店塔發(fā)電公司的成本控制改進,實現(xiàn)降低生產(chǎn)成本,提高經(jīng)營效益的目的。最后,對全文進行回顧、總結(jié)和歸納,針對設(shè)計的成本控制體系,提出該體系能夠有效實施的保障措施。 科學(xué)的將作業(yè)成本法應(yīng)用發(fā)電企業(yè)的生產(chǎn)經(jīng)營過程,可優(yōu)化企業(yè)生產(chǎn)流程,減少非增值作業(yè),有效控制生產(chǎn)成本、節(jié)約管理費用。本文的研究成果能夠改善內(nèi)部成本控制意識不足、成本管理體系和方法落后的缺陷,有助于店塔發(fā)電公司完善其成本管控體系。
[Abstract]:With the deepening of electric power system reform, the trend of electric power products marketization appears. With the homogeneity of power products, the popularization of power technology and the increasingly severe market overloading, there is less and less space for power generation enterprises to enhance their competitiveness by upgrading technology, expanding their scale and reducing power generation costs. Low cost development strategy is the only way out and choice for future development of power generation enterprises. Continuously optimizing the operation flow and tapping the internal potential are the main ways to reduce the cost of power generation enterprises. Based on the background of electric power system reform, this paper reviews the basic theory and literature of cost control, including the research trends of cost control theory and related literature review, the concept, connotation, principles, methods of cost control. And the cost structure and control mode of power generation enterprises. Secondly, the paper analyzes the current situation and main problems of the cost management system of Dianta Power Generation Company. After introducing the general situation of Dianta Power Generation Company and the implementation of cost control, the cost items of Dianta Power Generation Company, such as fuel cost, overhaul fee, technical innovation fee and management cost, are divided and analyzed one by one. This paper analyzes the reasons that affect the overall cost level of the enterprise and the specific cost items, and sums up the problems and causes of the cost control system of the Dianta Power Generation Company. Thirdly, combining activity-based costing with the particularity of the power generation enterprise, the implementation procedure of activity-based costing is discussed, and the detailed analysis and design of Dianta Power Generation Company are carried out by using ABC analysis method. After the study of each activity chain of the power plant, some suggestions are put forward to guide the improvement of cost control in Dianta power generation company, so as to reduce the production cost and increase the operating efficiency. Finally, the paper reviews, summarizes and induces the designed cost control system, and puts forward the effective implementation of the system. Applying Activity-Based costing (ABC) scientifically to the production and management process of power generation enterprises can optimize the production process, reduce non-value-added activities, effectively control production costs and save management costs. The research results of this paper can improve the deficiency of internal cost control consciousness, the backward cost management system and methods, and help Dianta Power Generation Company to perfect its cost control system.
【學(xué)位授予單位】：西北大學(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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