本文關(guān)鍵詞：基于M供電企業(yè)成本精細化管理的應(yīng)用研究　出處：《華北電力大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 成本精細化管理 供電企業(yè) 成本分析

【摘要】：在可控空間內(nèi),合理地減少耗費,降低成本,提高企業(yè)經(jīng)濟利益,是企業(yè)追求價值最大化的一個渠道,也是企業(yè)進行財務(wù)管理目標(biāo)之一。采取成本控制措施,有效境地成本,保持企業(yè)運營“節(jié)約化”對于企業(yè)能夠在未來競爭中占據(jù)利于有利位置很重要。目前,供電企業(yè)管理由粗放型向集約型轉(zhuǎn)變。為改變供電企業(yè)成本管理多以“降低成本”而不是實現(xiàn)“效益最大”為目標(biāo),導(dǎo)致盲目追求短期指標(biāo)的實現(xiàn)而犧牲長遠利益的現(xiàn)狀。成本精細化管理是一種日趨成熟的管理理念和技術(shù),其核心是通過規(guī)則的系統(tǒng)化和細化,運用程序化、標(biāo)準(zhǔn)化和數(shù)據(jù)化的手段,使組織管理各單元精確、高效、協(xié)同和持續(xù)運行。成本精細化管理成為供電企業(yè)降低成本提高運營效率的選擇。 本文首先對供電企業(yè)成本管理和成本精細化管理相關(guān)理論研究和文獻資料進行了概述；其次以M供電企業(yè)為研究對象,在分析了其經(jīng)營特點和成本情況,M供電企業(yè)的主要成本是購電費用和固定資產(chǎn)成本,發(fā)現(xiàn)了成本管理的主要問題,如部門間溝通較少、信息不對稱、缺少共同協(xié)作以及忽略固定資產(chǎn)成本；根據(jù)其實際情況為M供電企業(yè)設(shè)計了成本精細化管理方案,包括成本精細化管理目標(biāo)、建立成本精細化管理理念、控制成本精細化管理要素和成本精細化管理框架設(shè)計。最后為主要成本項目購電費用和固定資產(chǎn)成本的成本精細化管理,研究具體實施手段。主要實施手段包括,成本項目的業(yè)務(wù)流程分析,從而得到主要影響因素,進一步分析M供電企業(yè)對于各影響因素的可控程度；建立成本精細化小組專職負責(zé)成本精細化管理,重點監(jiān)控成本管理主要控制點,并設(shè)立相應(yīng)的崗位；設(shè)計成本分析數(shù)據(jù)體系,供電企業(yè)購電費用數(shù)據(jù)分析主要以購電費用、線損率的變動分析為基礎(chǔ),分層分級進行分析；固定資產(chǎn)成本分析主要以電力固定資產(chǎn)主要設(shè)備類型和設(shè)備編號為作為分析單位基礎(chǔ)。
[Abstract]:In controllable space, reasonably reducing the cost, reducing the cost and improving the economic benefit of the enterprise is a channel for the enterprise to pursue the maximum value, and is also one of the objectives of the financial management of the enterprise. Take cost control measures. It is very important for enterprises to be able to occupy favorable position in the future competition to maintain the "economization" of the enterprise operation in the effective condition cost. At present, it is very important for the enterprise to occupy the favorable position. Power supply enterprise management changes from extensive to intensive. In order to change the cost management of power supply enterprises, the goal is to "reduce cost" rather than to achieve "maximum benefit". Leading to blind pursuit of short-term indicators at the expense of long-term benefits of the status quo. Cost refinement management is an increasingly mature management philosophy and technology, its core is through the systematization and refinement of the rules, the use of procedural. Standardization and digitization make the organizational management units accurate, efficient, cooperative and continuous operation. Cost refinement management becomes the choice of power supply enterprises to reduce costs and improve operational efficiency. In this paper, the cost management of power supply enterprises and cost refinement management related to theoretical research and literature review; Secondly, taking M power supply enterprise as the research object, the main cost of M power supply enterprise is the cost of purchasing electricity and fixed assets, and the main problems of cost management are found. Such as less communication between departments, asymmetric information, lack of common cooperation and neglect of fixed asset costs; According to its actual situation for M power supply enterprises to design a detailed cost management plan, including cost refinement management objectives, to establish the concept of cost refinement management. Control the cost of fine management elements and cost management framework design. Finally, the cost of the main cost items and fixed assets cost of the cost of fine management. The main implementation means include the business process analysis of the cost project, so as to obtain the main influencing factors, and further analyze the degree of controllability of each influencing factor in M power supply enterprise; Establish a cost refinement team responsible for cost refinement management, focus on monitoring the cost management of the main control points, and set up the corresponding posts; Design cost analysis data system, power supply enterprise purchase cost data analysis is mainly based on the purchase cost, line loss rate change analysis as the basis, hierarchical analysis; The cost analysis of fixed assets is based on the main equipment type and equipment number of power fixed assets.
【學(xué)位授予單位】：華北電力大學(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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