本文關(guān)鍵詞：電網(wǎng)企業(yè)作業(yè)成本管理研究　出處：《福州大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 電網(wǎng)企業(yè) 作業(yè)成本管理 成本控制 外包項目 自營項目 成本分析

【摘要】：當(dāng)前,電網(wǎng)企業(yè)面臨的經(jīng)營環(huán)境是：不斷增大的市場競爭,迅猛發(fā)展的信息技術(shù),逐步深化的電力體制改革。在這樣的環(huán)境下,企業(yè)的經(jīng)營壓力日益增大,經(jīng)營優(yōu)勢逐漸減弱。為了貫徹執(zhí)行國家節(jié)能調(diào)度和電價政策,電網(wǎng)企業(yè)購電成本優(yōu)化的空間越來越小,同時隨著電網(wǎng)建設(shè)投資力度的加大,電網(wǎng)企業(yè)的折舊費用不斷增長,而電網(wǎng)企業(yè)的折舊費用、購電成本占總成本的比重都比較大,電網(wǎng)企業(yè)有待拓寬成本管控范疇。因此,只有采用先進(jìn)的管理模式,改變企業(yè)經(jīng)營管理理念,推行成本精細(xì)化管理,做好經(jīng)營成本控制工作,電網(wǎng)企業(yè)才有更大的盈利空間,才能改善經(jīng)營績效。本文首先結(jié)合當(dāng)前電力企業(yè)作業(yè)成本管理的實際情況,構(gòu)建了電網(wǎng)企業(yè)作業(yè)成本管理的總體框架,即實施以一體化信息系統(tǒng)為平臺,內(nèi)外有別,前后銜接的全過程、差異化作業(yè)成本管理,并有針對性地提出相應(yīng)的作業(yè)成本管理實施方案建議。其次,結(jié)合行業(yè)公允價值,建立電網(wǎng)檢修外委項目標(biāo)準(zhǔn)作業(yè)成本,介紹在電網(wǎng)企業(yè)實施基于作業(yè)的外包項目預(yù)算管理,外包項目成本的執(zhí)行與核算以及項目成本在標(biāo)準(zhǔn)作業(yè)之間的分?jǐn)偤蜌w集,并對電網(wǎng)企業(yè)外包項目作業(yè)成本管理提供可實施的方案建議。再次,提出自營項目作業(yè)成本管理的目標(biāo),編制標(biāo)準(zhǔn)作業(yè)目錄庫,建立標(biāo)準(zhǔn)作業(yè)成本庫的信息化模型,對電網(wǎng)企業(yè)自營項目作業(yè)成本管理提供可實施的方案建議。最后,對實際成本和標(biāo)準(zhǔn)作業(yè)成本的差異進(jìn)行分析,構(gòu)建以作業(yè)為基礎(chǔ)的成本分析模型。介紹標(biāo)準(zhǔn)作業(yè)成本差異分析的基本原理,以及電網(wǎng)企業(yè)標(biāo)準(zhǔn)作業(yè)成本偏差分析的主要維度和職責(zé)分工,并對作業(yè)成本在資產(chǎn)全壽命周期成本中的應(yīng)用進(jìn)行分析。
[Abstract]:At present, the operating environment of the power grid enterprises is: the increasing market competition, the rapid development of information technology, and the gradual deepening of the reform of the power system. Under such circumstances, the enterprise's operating pressure is increasing, and the management advantage has gradually weakened. In order to implement the national energy-saving dispatching and electricity policy, power grid enterprises purchase cost optimization space more and more small, at the same time, with the increase of investment in power grid construction, increasing the depreciation expense of power grid enterprises, and depreciation costs, power grid enterprises purchase costs accounted for the proportion of the total cost is relatively high, the power grid enterprises to broaden the cost control category. Therefore, only by adopting the advanced management mode, changing the business management concept, carrying out the fine cost management and doing well the operation cost control, can the power grid enterprises have greater profit margins to improve their business performance. Firstly, according to the actual situation of the current electric power enterprise cost management, build the overall framework of cost management in power grid enterprise operation, namely the implementation of the integrated information system as a platform, both inside and outside are different, the whole process, the difference between before and after the operation cost management, and pertinently put forward the implementation scheme of the activity-based cost management suggestions. Secondly, combining the trade fair value, the establishment of power grid maintenance outsourcing project standard costing, the implementation of the budget management operations outsourcing project based on power grid enterprise, outsourcing project cost accounting and cost in project execution and standard operation between allocation and collection, and provide proposals on the implementation of the cost management of power grid enterprise outsourcing project. Thirdly, it puts forward the goal of activity based costing management in self run projects, compiling standard working directory repository, establishing the information model of standard Activity-Based Costing library, and providing feasible proposals for the operation cost management of self operated projects in power grid enterprises. Finally, the difference between the actual cost and the standard operating cost is analyzed, and the cost analysis model based on the operation is built. This paper introduces the basic principles of standard activity based cost variance analysis, and the main dimensions and responsibilities division of standard operation cost deviation analysis in power grid enterprises, and analyzes the application of Activity-Based Costing in the life cycle cost of assets.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.72;F426.61

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本文編號：1343395