【摘要】：隨著我國(guó)經(jīng)濟(jì)體制改革的不斷深入發(fā)展,經(jīng)營(yíng)模式由以計(jì)劃經(jīng)濟(jì)為主轉(zhuǎn)為以市場(chǎng)經(jīng)濟(jì)為主,相應(yīng)的電力市場(chǎng)和煤炭市場(chǎng)也發(fā)生了根本性變化。1993年,國(guó)家對(duì)煤價(jià)體制進(jìn)行改革,逐步放開(kāi)了煤炭市場(chǎng)價(jià)格。2002年國(guó)家又出臺(tái)政策對(duì)電力市場(chǎng)進(jìn)行改革,但由于改革不到位,電價(jià)一直由政府管控,從而導(dǎo)致我國(guó)煤、電企業(yè)之間形成價(jià)格雙軌制關(guān)系。 近年來(lái),受電煤價(jià)格大幅上漲影響,全國(guó)大部分火電企業(yè)陷入政策性虧損局面。本文根據(jù)A電廠實(shí)際經(jīng)營(yíng)數(shù)據(jù),從燃料成本、資金成本和機(jī)組維護(hù)成本等方面分析了電煤價(jià)格波動(dòng)對(duì)火電企業(yè)成本的影響,并提出了對(duì)策建議。 本文首先闡述了盈虧平衡分析理論、回歸分析理論以及財(cái)務(wù)費(fèi)用理論,為本文后續(xù)研究奠定了理論基礎(chǔ)。然后,深入剖析了造成我國(guó)電煤價(jià)格波動(dòng)的成因。其次,以A電廠經(jīng)營(yíng)數(shù)據(jù)依據(jù),通過(guò)對(duì)影響該廠經(jīng)營(yíng)成果的主要指標(biāo)進(jìn)行6種情景假設(shè)的盈虧平衡分析,深入剖析了電煤價(jià)格波動(dòng)對(duì)該廠經(jīng)營(yíng)結(jié)果的影響。通過(guò)分析A電廠電煤價(jià)格與財(cái)務(wù)費(fèi)用之間的關(guān)系,說(shuō)明電煤價(jià)格波動(dòng)對(duì)該廠財(cái)務(wù)費(fèi)用的影響。通過(guò)分析電煤質(zhì)量下降與機(jī)組維修成本之間的關(guān)系,說(shuō)明電煤質(zhì)量下降對(duì)該廠機(jī)組維修成本的影響。隨后,根據(jù)前文結(jié)論,提出在電煤價(jià)格大幅上漲,火電企業(yè)經(jīng)營(yíng)陷入長(zhǎng)期政策性虧損的情況下,只有通過(guò)強(qiáng)化企業(yè)內(nèi)部管理,眼睛向內(nèi)充分挖潛,苦練內(nèi)功優(yōu)化指標(biāo),并不斷探索降低成本的新方法、新策略,并把這些方法、策略融入到企業(yè)管理者和全體員工的心里,落實(shí)到日常生產(chǎn)經(jīng)營(yíng)工作中,才能真正達(dá)到提高企業(yè)經(jīng)濟(jì)效益的目的。最后,對(duì)本文主要結(jié)論進(jìn)行歸納總結(jié),并提出研究展望。
[Abstract]:With the deepening development of China's economic system reform, the mode of operation has changed from a planned economy to a market economy, and the corresponding electricity market and coal market have also undergone fundamental changes. In 1993, the state reformed the coal price system. In 2002, the government introduced policies to reform the electricity market, but the electricity price has been controlled by the government because of the lack of the reform, which led to the formation of a two-track price relationship between coal and power enterprises in our country. In recent years, affected by the sharp rise in coal prices, most thermal power enterprises in the country into policy losses. Based on the actual operating data of Power Plant A, this paper analyzes the influence of the fluctuation of coal price on the cost of thermal power enterprise from the aspects of fuel cost, capital cost and unit maintenance cost, and puts forward some countermeasures and suggestions. In this paper, the theory of break-even analysis, the theory of regression analysis and the theory of financial expenses are expounded, which lays a theoretical foundation for the further study of this paper. Then, the causes of price fluctuation of thermal coal in China are deeply analyzed. Secondly, based on the operating data of power plant A, the influence of the fluctuation of coal price on the operating results of power plant is deeply analyzed through the break-even analysis of six scenarios that affect the operating results of the plant. Based on the analysis of the relationship between coal price and financial cost in Power Plant A, the influence of the fluctuation of coal price on the financial cost of power plant is explained. Based on the analysis of the relationship between coal quality decline and unit maintenance cost, the influence of power coal quality decline on unit maintenance cost is explained. Subsequently, according to the previous conclusions, it is proposed that under the condition that the price of thermal coal rises substantially, and the operation of thermal power enterprises falls into long-term policy losses, only by strengthening the internal management of the enterprise, fully tapping the potential inward, and training the internal power optimization index painstakingly, And constantly explore new methods and strategies to reduce costs, and integrate these methods and strategies into the minds of managers and all staff, and implement them into the daily production and management work, in order to truly achieve the purpose of improving the economic benefits of enterprises. Finally, the main conclusions of this paper are summarized and the research prospect is put forward.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.61

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