H生物質(zhì)發(fā)電企業(yè)成本控制研究
發(fā)布時間：2018-10-08 15:22
【摘要】：生物質(zhì)能源是全球能源消費(fèi)第四的可再生能源，分布廣泛，資源豐富，世界各國都在加大對生物質(zhì)能源的循環(huán)利用，作為生物質(zhì)能源主要運(yùn)用形式的生物質(zhì)發(fā)電也在各國逐漸發(fā)展。我國生物質(zhì)發(fā)電相較于歐美國家起步較晚，產(chǎn)業(yè)前景良好，但產(chǎn)業(yè)發(fā)展尚不完善，鍋爐技術(shù)也大多需要從國外引進(jìn)，企業(yè)發(fā)展受原料問題制約嚴(yán)重。生物質(zhì)發(fā)電行業(yè)目前尚未摸索出一套行之有效的商業(yè)運(yùn)作模式，對國家政策依賴較重，許多企業(yè)陷入虧損狀態(tài)。作為一個可持續(xù)發(fā)展行業(yè)，為何會產(chǎn)生虧損局面，如何有效減少虧損直至企業(yè)取得良好的經(jīng)濟(jì)效益，促進(jìn)生物質(zhì)發(fā)電行業(yè)的發(fā)展，這個問題值得我們研究。 我國目前對發(fā)電行業(yè)的研究主要集中在火電企業(yè)和風(fēng)電企業(yè)，生物質(zhì)發(fā)電由于起步較晚，目前對其研究較少，而生物質(zhì)發(fā)電與其他發(fā)電形式相比在成本構(gòu)成、設(shè)備運(yùn)行方面具有明顯差別。國內(nèi)對生物質(zhì)發(fā)電的研究主要集中在生產(chǎn)設(shè)備技術(shù)或物流運(yùn)輸?shù)确矫妫瑢Τ杀究刂品矫娴难芯枯^少，而對于運(yùn)用價值鏈進(jìn)行成本控制研究我國的理論研究較多，在價值鏈實(shí)務(wù)應(yīng)用方面，尤其是發(fā)電企業(yè)價值鏈成本控制方面還有所欠缺。生物質(zhì)發(fā)電裝機(jī)容量小，燃料需求大，運(yùn)行成本高，，單位造價高，其成本模式與其他發(fā)電形式相比差別較大。本文介紹了國外生物質(zhì)發(fā)電的主要經(jīng)營環(huán)境，根據(jù)我國生物質(zhì)發(fā)電的主要產(chǎn)業(yè)環(huán)境和成本特點(diǎn)，對H生物質(zhì)發(fā)電企業(yè)運(yùn)用價值鏈成本控制進(jìn)行了分析，找出其在價值活動中的問題并提出了解決策略，在擴(kuò)大供應(yīng)商方面提出了新的建議，希望改善H企業(yè)和生物質(zhì)發(fā)電行業(yè)的成本難題。 我國的生物質(zhì)發(fā)電的產(chǎn)業(yè)發(fā)展尚不完善，筆者提出的解決辦法雖無法全面解決該行業(yè)成本的問題，但對于該行業(yè)的良性發(fā)展具有一定的參考價值。
[Abstract]:Biomass energy is the fourth renewable energy source with global energy consumption. It is widely distributed and rich in resources. Countries all over the world are increasing the recycling of biomass energy. As the main form of biomass energy, biomass power generation is developing gradually in various countries. Compared with the European and American countries, the biomass power generation in our country starts later, and the industrial prospect is good. However, the industrial development is not perfect, the boiler technology needs to be imported from abroad, and the enterprise development is seriously restricted by the raw material problem. At present, biomass power generation industry has not found out a set of effective business operation model, relying heavily on national policies, many enterprises fall into a state of loss. As a sustainable development industry, why will there be a loss situation, how to effectively reduce the loss until enterprises obtain good economic benefits, promote the development of biomass power generation industry, this problem is worth our study. At present, the research on the power generation industry in China is mainly focused on thermal power enterprises and wind power enterprises. Biomass power generation is less studied because of its late start, and biomass power generation is in cost structure compared with other forms of power generation. There are obvious differences in equipment operation. Domestic research on biomass power generation is mainly focused on production equipment technology or logistics transportation and so on, but the research on cost control is less, but there are many theoretical studies on cost control using value chain in our country. In the practical application of the value chain, especially in the value chain cost control of power generation enterprises, there are still some deficiencies. Biomass power generation has small installed capacity, large fuel demand, high operating cost and high unit cost. Compared with other power generation forms, the cost mode of biomass power generation is quite different. This paper introduces the main operating environment of biomass power generation in foreign countries. According to the main industrial environment and cost characteristics of biomass power generation in China, the cost control of H biomass power generation enterprise using value chain is analyzed. In order to improve the cost of H enterprise and biomass power generation industry, this paper finds out its problems in value activities, and puts forward some new suggestions on expanding suppliers. The development of biomass power generation industry in China is still not perfect. Although the solution proposed by the author can not solve the problem of the industry cost comprehensively, it has certain reference value for the benign development of the industry.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.61
本文編號：2257265
[Abstract]:Biomass energy is the fourth renewable energy source with global energy consumption. It is widely distributed and rich in resources. Countries all over the world are increasing the recycling of biomass energy. As the main form of biomass energy, biomass power generation is developing gradually in various countries. Compared with the European and American countries, the biomass power generation in our country starts later, and the industrial prospect is good. However, the industrial development is not perfect, the boiler technology needs to be imported from abroad, and the enterprise development is seriously restricted by the raw material problem. At present, biomass power generation industry has not found out a set of effective business operation model, relying heavily on national policies, many enterprises fall into a state of loss. As a sustainable development industry, why will there be a loss situation, how to effectively reduce the loss until enterprises obtain good economic benefits, promote the development of biomass power generation industry, this problem is worth our study. At present, the research on the power generation industry in China is mainly focused on thermal power enterprises and wind power enterprises. Biomass power generation is less studied because of its late start, and biomass power generation is in cost structure compared with other forms of power generation. There are obvious differences in equipment operation. Domestic research on biomass power generation is mainly focused on production equipment technology or logistics transportation and so on, but the research on cost control is less, but there are many theoretical studies on cost control using value chain in our country. In the practical application of the value chain, especially in the value chain cost control of power generation enterprises, there are still some deficiencies. Biomass power generation has small installed capacity, large fuel demand, high operating cost and high unit cost. Compared with other power generation forms, the cost mode of biomass power generation is quite different. This paper introduces the main operating environment of biomass power generation in foreign countries. According to the main industrial environment and cost characteristics of biomass power generation in China, the cost control of H biomass power generation enterprise using value chain is analyzed. In order to improve the cost of H enterprise and biomass power generation industry, this paper finds out its problems in value activities, and puts forward some new suggestions on expanding suppliers. The development of biomass power generation industry in China is still not perfect. Although the solution proposed by the author can not solve the problem of the industry cost comprehensively, it has certain reference value for the benign development of the industry.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.61
【參考文獻(xiàn)】
相關(guān)期刊論文 前3條
1 朱煒;綦好東;;價值鏈會計(jì)文獻(xiàn)述評[J];財會通訊;2012年36期
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本文編號：2257265
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