本文選題：電力工程 + 成本控制��； 參考：《華北電力大學(xué)》2014年碩士論文

【摘要】：隨著近幾年電力行業(yè)不斷深化體制改革,我國電力企業(yè)已經(jīng)步入到了一個更高的平臺,作為供電公司主辦的集體企業(yè),龍羽集團(tuán)也像所有電力企業(yè)一樣一直按傳統(tǒng)計劃模式管理企業(yè),經(jīng)營模式和經(jīng)營思路比較單一。隨著電力企業(yè)“主輔分離”改革的個不斷推進(jìn),各網(wǎng)、省電力公司在項(xiàng)目投標(biāo)方面的保護(hù)政策的逐漸取消,另一方面伴隨著一大批實(shí)力雄厚的民營電力施工企業(yè)的崛起,龍羽集團(tuán)生產(chǎn)經(jīng)營陷入困境,提升企業(yè)成本管理水平的重要性便顯得尤為突出。 本文采用理論和實(shí)證分析相結(jié)合的研究方法,在對工程項(xiàng)目成本控制基本概念、構(gòu)成、原則、方法、程序等進(jìn)行全面闡述的基礎(chǔ)上,分析了我國電力施工企業(yè)在工程項(xiàng)目成本控制方面的現(xiàn)狀并指出行業(yè)普遍存在的問題和不足。進(jìn)而結(jié)合龍羽集團(tuán)110KV陡金線遷改工程項(xiàng)目成本控制實(shí)例,分析了龍羽集團(tuán)公司工程的特點(diǎn)、成本控制現(xiàn)狀及在工程項(xiàng)目成本控制方面的問題。通過目標(biāo)成本管理方法與責(zé)任成本管理方法的運(yùn)用,驗(yàn)證了通過該方法可以有效地降低工程項(xiàng)目的成本支出,然后從制度和措施兩方面提出的成本控制建議。本文引入目標(biāo)成本和責(zé)任成本管理,從目標(biāo)成本的確定、計劃、控制、核算、分析與考核等流程對電力施工項(xiàng)日的成本進(jìn)行系統(tǒng)的管理,通過指導(dǎo)具體的電力施工工程成本控制工作,在成本控制制度和控制措施兩方面提出改進(jìn)建議,以期提升電力施工企業(yè)的整體核心競爭能力。
[Abstract]:With the continuous deepening of the system reform in the electric power industry in recent years, China's electric power enterprises have entered a higher platform. As a collective enterprise hosted by the power supply company, long Yu Group has also managed the enterprises according to the traditional planning mode like all power enterprises, and the operation mode and management ideas are relatively simple. Separation of "separation" of the continuous promotion of reform, the network, the provincial power companies in the project bidding protection policies gradually abolished, on the other hand, with a large number of powerful private electric power construction enterprises rise, the production and management of Long Yu Group has fallen into trouble, and the importance of improving the level of enterprise cost management is particularly prominent.
Based on the comprehensive exposition of the basic concept, constitution, principle, method and procedure of the project cost control, this paper analyzes the current situation of the cost control of the power construction enterprises in our country and points out the common problems and shortcomings in the industry, and then combines the dragon with the dragon. An example of the project cost control of the project of the 110KV steep gold line relocation project in feather group is given. The characteristics of the project, the status of the cost control and the cost control in the project are analyzed. The application of the target cost management method and the responsibility cost management method proves that the project can be effectively reduced through this method. This expenditure, and then from the system and measures two aspects of the cost control proposed. This article introduces the target cost and responsibility cost management, from the target cost determination, planning, control, accounting, analysis and assessment of the cost of the electricity construction project, through the guidance of the specific power construction cost control work, Suggestions for improvement are put forward in two aspects of cost control system and control measures, so as to enhance the overall core competitiveness of electric power construction enterprises.

【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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