發(fā)布時間：2018-05-12 07:24

  本文選題：火力發(fā)電企業(yè) + 價值鏈��； 參考：《天津大學(xué)》2008年碩士論文

【摘要】： 電力行業(yè)是國民經(jīng)濟(jì)的基礎(chǔ)行業(yè),電力行業(yè)的健康和可持續(xù)發(fā)展將對國民經(jīng)濟(jì)的發(fā)展起到至關(guān)重要的作用。在新中國建立以后,經(jīng)過50多年的努力,我國的電力行業(yè)取得了長足的進(jìn)步,但發(fā)電企業(yè)長期在計劃經(jīng)濟(jì)體制下的運作模式,使其成本節(jié)約和成本管理的意識較為淡薄。近年來由于煤炭市場波動使發(fā)電企業(yè)利潤驟降,而競爭環(huán)境和電力市場化改革的逐步推進(jìn),進(jìn)一步凸顯發(fā)電企業(yè)成本居高不下,偏重于企業(yè)內(nèi)部生產(chǎn)經(jīng)營活動的價值消耗,成本驅(qū)動因素單一,管理落后,未能與戰(zhàn)略相結(jié)合等問題。因此,在現(xiàn)有的市場機制下,如何加強自身的成本可控性,以較低的成本水平來避免市場風(fēng)險,是發(fā)電企業(yè)需要認(rèn)真思考的重要課題。 本文正是在這種背景下,概述了成本管理的基本理論及其發(fā)展趨勢,并對作業(yè)成本法、成本企畫等成本管理新思想進(jìn)行了分析,在此基礎(chǔ)上,對于發(fā)電企業(yè)目前的成本管理現(xiàn)狀進(jìn)行了詳細(xì)調(diào)研,針對發(fā)電企業(yè)的產(chǎn)品特點、成本構(gòu)成、及生產(chǎn)類型和生產(chǎn)方式,結(jié)合目前幾種主流成本管理理論,提出發(fā)電企業(yè)的成本管理不應(yīng)局限于某一種方法,而應(yīng)從戰(zhàn)略的高度來加強上下游價值鏈的管理。之后,本文對火力發(fā)電企業(yè)的內(nèi)部、外部價值鏈進(jìn)行了分析,進(jìn)而提出以價值鏈成本分析為基礎(chǔ),在籌建和新增機組階段結(jié)合成本企畫,在正常投產(chǎn)后的生產(chǎn)經(jīng)營過程中引入作業(yè)成本分析,綜合進(jìn)行成本控制的新型成本管理模式。文章最后,以QD公司為案例,對新型成本管理模式在該公司的應(yīng)用進(jìn)行了探討。
[Abstract]:The electric power industry is the basic industry of the national economy. The healthy and sustainable development of the electric power industry will play a vital role in the development of the national economy. After the founding of New China, after more than 50 years' efforts, the electric power industry of our country has made great progress, but the long-term operation mode of power generation enterprises under the planned economic system has made their consciousness of cost saving and cost management weak. In recent years, due to the fluctuation of the coal market, the profits of the power generation enterprises have plummeted, while the competitive environment and the gradual promotion of the reform of the electricity market have further highlighted the high cost of the power generation enterprises, and the emphasis on the value consumption of the production and management activities within the enterprises. Cost drive factor is single, management is backward, fail to combine with strategy and so on. Therefore, under the existing market mechanism, how to strengthen the cost controllability and avoid the market risk with lower cost level is an important subject for power generation enterprises to seriously consider. Under this background, this paper summarizes the basic theory of cost management and its development trend, and analyzes the new ideas of cost management, such as activity-based costing and cost management. The current cost management status of power generation enterprises is investigated in detail. According to the product characteristics, cost composition, production types and production modes of power generation enterprises, combined with several current mainstream cost management theories, It is proposed that the cost management of power generation enterprises should not be limited to one method, but should strengthen the management of upstream and downstream value chain from the strategic perspective. After that, this paper analyzes the internal and external value chain of thermal power enterprises, and then puts forward that based on the cost analysis of the value chain, the paper combines the cost management in the stage of building and adding new units. This paper introduces a new cost management mode, which is to introduce activity-based cost analysis (ABC) into normal production and management process, and to comprehensively carry out cost control. Finally, taking QD Company as an example, the application of new cost management mode in QD Company is discussed.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F406.7;F426.61

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 單海娥;國華盤電公司作業(yè)成本法項目的應(yīng)用研究[D];華北電力大學(xué)（北京）;2010年

2 孫傲蕾;火力發(fā)電企業(yè)環(huán)境成本管理體系構(gòu)建與應(yīng)用研究[D];內(nèi)蒙古大學(xué);2010年

3 李明;基于通貨膨脹視角的企業(yè)成本管理研究[D];渤海大學(xué);2012年

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本文編號：1877685