發(fā)布時(shí)間：2018-04-09 12:11

  本文選題：供電企業(yè)　切入點(diǎn)：成本精益化　出處：《云南師范大學(xué)》2014年碩士論文

【摘要】：成本精益化管理是提升企業(yè)核心竟?fàn)幜Φ挠行窂街�，其起源于制造業(yè)，當(dāng)前在各行業(yè)中均發(fā)揮出作用，在個(gè)別電網(wǎng)企業(yè)中也得到了推行和利用，且起到了較好的實(shí)際成效。A市供電局作為省會(huì)城市供電局，近年來在受到宏觀經(jīng)濟(jì)形勢(shì)總體回落的情況下，售電量增速逐漸放緩，受剛性成本折舊不斷快速增長(zhǎng)，以及高位運(yùn)行的物價(jià)水平影響，生產(chǎn)經(jīng)營(yíng)成本不斷上升。在經(jīng)營(yíng)局勢(shì)日益嚴(yán)峻的情況下，A市供電局要持續(xù)保持競(jìng)爭(zhēng)優(yōu)勢(shì)，提高企業(yè)經(jīng)濟(jì)效益和社會(huì)效益，非常有必要積極地鉆研優(yōu)化成本管控的要領(lǐng)和方法。本文擬借鑒國(guó)內(nèi)外精益化管理模式和經(jīng)驗(yàn)運(yùn)用，將精益化管理理念運(yùn)用到成本管理中，，為改善A市供電局成本管理，提高經(jīng)濟(jì)效益提供有效方法和路徑。本文運(yùn)用文獻(xiàn)分析法、實(shí)證研究法對(duì)精益化管理理論進(jìn)行研究，運(yùn)用比較分析法、定性方法、實(shí)地調(diào)查法和特爾斐法對(duì)A市供電局成本管理現(xiàn)狀、實(shí)施成本精益化可行性及實(shí)現(xiàn)路徑進(jìn)行分析和研究。本文提出了A市供電局實(shí)現(xiàn)成本精益化管理的五條路徑，培育成本精益化管理的企業(yè)文化，建立標(biāo)準(zhǔn)成本體系和實(shí)施資產(chǎn)全壽命周期管理等方式對(duì)成本性和資本性費(fèi)用實(shí)施精益化管理，加強(qiáng)各信息平臺(tái)的銜接與融合，強(qiáng)化職員隊(duì)伍建設(shè)。論文在對(duì)成本管理研究中，拓展了A市供電局對(duì)成本管理的范圍，將成本管理與控制延伸到基建項(xiàng)目設(shè)計(jì)源頭，站在企業(yè)的上級(jí)單位提出了設(shè)備選型標(biāo)準(zhǔn)化的思路。
[Abstract]:Cost lean management is one of the effective ways to enhance the core competitiveness of enterprises. It originated in the manufacturing industry and has played a role in various industries, and has also been implemented and utilized in individual power grid enterprises.The power supply bureau of A city, as the provincial capital power supply bureau, in recent years, with the overall decline of the macroeconomic situation, the growth rate of electricity sales has gradually slowed down, and the depreciation of rigid costs has continued to grow rapidly.As well as the high level of prices, production and operation costs are rising.In order to maintain the competitive advantage and improve the economic and social benefits of enterprises, it is necessary for the Power supply Bureau of A City to study the essentials and methods of optimizing cost control actively under the increasingly severe management situation.This paper intends to use the Lean management model and experience at home and abroad for reference and apply the Lean Management concept to the cost management so as to provide an effective method and path for improving the cost management and increasing the economic benefit of the Power supply Bureau in A City.This article uses the literature analysis method, the empirical research method to carry on the research to the lean management theory, uses the comparative analysis method, the qualitative method, the field investigation method and the Delphi method to A power supply bureau cost management present situation,The feasibility of implementing cost Lean and its implementation path are analyzed and studied.This paper puts forward five ways to realize cost lean management in A City Power supply Bureau, and cultivates the enterprise culture of cost lean management.Establish standard cost system and implement asset life cycle management to implement lean management of cost and capital cost, strengthen the connection and integration of various information platforms, and strengthen the construction of staff force.In the research of cost management, this paper expands the scope of cost management of power supply bureau in A city, extends cost management and control to the source of capital construction project design, and puts forward the idea of equipment selection standardization from the superior unit of enterprise.
【學(xué)位授予單位】：云南師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.61

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本文編號(hào)：1726390