本文選題：供電企業(yè) + 成本管理　； 參考：《重慶理工大學(xué)》2014年碩士論文

【摘要】：電力行業(yè)作為國(guó)家的基礎(chǔ)產(chǎn)業(yè)，在國(guó)民經(jīng)濟(jì)中扮演著重要角色，倍受?chē)?guó)家與社會(huì)的重視。廠網(wǎng)分開(kāi)后，供電公司盡管還保持著壟斷經(jīng)營(yíng)格局，但如何更好地在激烈的競(jìng)爭(zhēng)環(huán)境中求生存、求發(fā)展，提升價(jià)值，，服務(wù)大眾，還需要進(jìn)一步探索。傳統(tǒng)的成本管理工作越來(lái)越不適應(yīng)供電企業(yè)未來(lái)的發(fā)展，如何進(jìn)一步打破經(jīng)營(yíng)管理僵化的模式，探索更合理、更有效的成本管理方式，顯得十分必要。 本文采用文獻(xiàn)研究和案例分析相結(jié)合的方法對(duì)所選課題進(jìn)行研究。本文首先闡述了價(jià)值鏈相關(guān)理論和精益成本管理論，并且對(duì)供電行業(yè)的價(jià)值鏈和成本管理進(jìn)行了研究，目的是為后面的案例分析提供理論支撐。精益成本管理通過(guò)追求最小價(jià)值鏈成本,增強(qiáng)顧客的滿(mǎn)意度，不斷消除價(jià)值鏈上的非增值作業(yè)，達(dá)到降低價(jià)值鏈成本，提高價(jià)值鏈效率，滿(mǎn)足客戶(hù)多樣化的需求，增強(qiáng)企業(yè)競(jìng)爭(zhēng)力的目的。在實(shí)地了解國(guó)家電網(wǎng)M供電公司以獲取資料后，結(jié)合國(guó)家電網(wǎng)M供電公司特有的行業(yè)特征、生產(chǎn)運(yùn)營(yíng)模式、組織機(jī)構(gòu)等，分析M供電公司價(jià)值鏈上的成本控制現(xiàn)狀，從戰(zhàn)略高度系統(tǒng)地探討M供電公司成本管理的相關(guān)問(wèn)題。目前M供電公司的成本管理還存在管理粗放，財(cái)務(wù)集約化不夠，成本控制不到位的問(wèn)題，因此，很有必要對(duì)M供電公司的成本管理模式進(jìn)行探討。本文通過(guò)分析M供電公司的成本管理和價(jià)值鏈，對(duì)其進(jìn)行了價(jià)值鏈和精益成本管理設(shè)計(jì)，提出了具有可行性的成本管理改進(jìn)方式。主要從價(jià)值鏈源頭、企業(yè)內(nèi)部流程以及客戶(hù)方面來(lái)優(yōu)化管理企業(yè)的價(jià)值鏈成本，并將精益管理思想與成本管理思想相結(jié)合，以客戶(hù)價(jià)值增值為起點(diǎn)，結(jié)合精益采購(gòu)、精益服務(wù)，全方位精益管理企業(yè)價(jià)值鏈成本，站在戰(zhàn)略的高度對(duì)M供電公司價(jià)值鏈上的各環(huán)節(jié)成本進(jìn)行分析。創(chuàng)新的將價(jià)值鏈與精益成本管理相結(jié)合，對(duì)推進(jìn)M供電公司價(jià)值鏈管理和精益成本管理具有一定的實(shí)踐參考價(jià)值。
[Abstract]:As the basic industry of the country, the electric power industry plays an important role in the national economy and is attached great importance to by the state and the society. After the separation of power plant and power supply company, it is necessary to explore how to survive, develop, promote value and serve the public in the fierce competitive environment, although the power supply company still maintains the monopoly management pattern. Traditional cost management is becoming more and more unsuitable for the future development of power supply enterprises. It is necessary to further break the rigid mode of management and explore more reasonable and effective cost management. This paper uses the method of literature research and case analysis to study the selected topics. This paper first expounds the theory of value chain and lean cost management, and studies the value chain and cost management of power supply industry, in order to provide theoretical support for the case study. Lean cost management can reduce the cost of the value chain, improve the efficiency of the value chain, and meet the diversified needs of customers by pursuing the minimum value chain cost, enhancing customer satisfaction, eliminating the non-value-added activities in the value chain, and increasing the value chain efficiency. The purpose of enhancing the competitiveness of enterprises. After knowing the M power supply company of the State Grid in order to obtain the information, combining with the unique industry characteristics, production and operation mode, organization and so on, this paper analyzes the current situation of cost control in the value chain of M power supply company. This paper systematically discusses the cost management of M power supply company from a strategic perspective. At present, the cost management of M power supply company still has the problems of extensive management, insufficient financial intensification and inadequate cost control. Therefore, it is necessary to discuss the cost management mode of M power supply company. This paper analyzes the cost management and value chain of M power supply company, designs the value chain and lean cost management, and puts forward a feasible way to improve the cost management. Mainly from the value chain source, the enterprise internal process and the customer aspect to optimize the management enterprise's value chain cost, and will the lean management thought and the cost management thought unifies, takes the customer value increment as the starting point, unifies the lean purchase, the lean service, This paper analyzes the cost of each link in M power supply company's value chain from the strategic point of view of overall lean management of enterprise value chain cost. The combination of value chain and lean cost management innovatively has certain practical reference value for promoting value chain management and lean cost management of M power supply company.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F406.72;F426.61

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