基于全生命周期理論的變電站大修及技改項目成本管理研究
本文選題:變電站 + 大修 ; 參考:《華北電力大學(xué)(北京)》2017年碩士論文
【摘要】:隨著社會的進步,人民生活水平不斷提高,同時伴隨著經(jīng)濟增長,人們對生活方式改善要求不斷提高,導(dǎo)致了用電需求量持續(xù)增加。在電力相關(guān)設(shè)備多樣化的情況下,對供電的質(zhì)量與持續(xù)供電的能力以及安全方面的要求更高,但是客觀環(huán)境下,變電站的很多設(shè)備在運行過程中出現(xiàn)故障,多數(shù)由于使用年限過長,缺少檢修導(dǎo)致各種問題,電力傳輸中斷時常發(fā)生,對工農(nóng)業(yè)生產(chǎn)帶來了極大的不便。為了降低供電壓力,相關(guān)部門增加變電站的建設(shè)與投入。變電站設(shè)備在運行期間會發(fā)生不同程度的磨損,影響到供電的質(zhì)量和生產(chǎn)過程成本,因此運行一定時期(通常是3—5年)就需要增容、改造,并開展常規(guī)性檢修,以解決現(xiàn)存問題。變電站大修及技改的過程中應(yīng)當(dāng)考慮相關(guān)人力成本與物力成本,并努力降低成本以達到增效的目的,變電站的維修與保養(yǎng)是保障供電的基礎(chǔ),但是相應(yīng)的支出占總資產(chǎn)金額的比重比較大,對于大修或技改,以及報廢作出決策需要深入研究,才能作出合理決策。本文首先對變電站大修及技改相關(guān)的成本管理理論進行深入剖析,并列舉了傳統(tǒng)大修及技改項目的成本管理問題。主要體現(xiàn)在核算與管理方面,即多數(shù)從財務(wù)角度來分析成本的構(gòu)成,而并非項目管理中應(yīng)當(dāng)考慮的成本,列出了采用LCC模式的變電站大修及技改項目成本管理的優(yōu)勢;其次對變電站大修及技改項目成本因素進行分析,以某變電站大修及技改項目為例,并運用浴盆理論對大修或技改作出決策,以及基于層次分析法和價值理論對大修及技改項目的變電站成本方案作出最優(yōu)化選擇。最后用理論對實際案例進行分析計算,根據(jù)算例結(jié)果,提出了變電站大修及技改項目成本管理的思路。本文在研究變電站大修及技改項目的成本管理中,采用了全生命周期的方法,對相關(guān)的成本動因進行分析,作為建立模型的基礎(chǔ)。本文所建立的決策模型,以及文中對LCC成本管理優(yōu)勢分析,可以為當(dāng)前變電企業(yè)在變電站大修及技改過程中,根據(jù)公司實際經(jīng)營狀況,選用全生命周期成本管理模式,同時在大修技改管理中進行科學(xué)決策,以增強成本管理的效果,促進變電站大修及技改項目工作的順利進行,在節(jié)約項目成本的基礎(chǔ)上,增加項目效益。
[Abstract]:With the progress of society, the living standard of the people has been improved, and with the economic growth, the demand for the improvement of life style has been raised, which leads to the continuous increase of the demand for electricity. With the diversification of power related equipment, the quality of power supply and the ability of continuous power supply, as well as the safety requirements are higher. But in the objective environment, many of the substation equipment in the operation of the process of failure, Most of the problems are caused by long service life and lack of maintenance. The interruption of power transmission often occurs, which brings great inconvenience to industrial and agricultural production. In order to reduce the power supply pressure, the relevant departments increase substation construction and investment. Substation equipment will be worn out in varying degrees during operation, which will affect the quality of power supply and the cost of production process. Therefore, during a certain period of operation (usually 3-5 years), it is necessary to increase capacity, transform, and carry out routine maintenance. To solve existing problems. In the process of overhaul and technical renovation of substations, the related human and material costs should be considered, and efforts should be made to reduce the costs in order to achieve the goal of increasing efficiency. The maintenance and repair of substations is the basis of ensuring power supply. However, the proportion of the corresponding expenditure to the total asset amount is relatively large, so it is necessary to make a thorough study to make a decision on overhaul or technical reform, as well as to make a decision on scrapping in order to make a reasonable decision. In this paper, the cost management theory related to substation overhaul and technical innovation is analyzed, and the cost management problems of traditional overhaul and technical innovation projects are listed. It is mainly reflected in the aspects of accounting and management, that is, most of the cost components are analyzed from the financial point of view, rather than the cost that should be considered in the project management, and the advantages of the cost management of substation overhaul and technical transformation project based on LCC mode are listed. Secondly, the cost factors of substation overhaul and technical renovation project are analyzed. Taking a substation overhaul and technical innovation project as an example, and using the bath theory to make a decision on overhaul or technical reform, Based on analytic hierarchy process (AHP) and value theory, the substation cost scheme of overhaul and technical innovation project is optimized. Finally, the practical cases are analyzed and calculated by using theory. According to the results of calculation examples, the cost management of substation overhaul and technical innovation project is put forward. In this paper, the cost management of substation overhaul and technical transformation project is studied, and the whole life cycle method is used to analyze the related cost drivers as the basis of establishing the model. The decision model established in this paper, as well as the analysis of LCC cost management advantages in this paper, can be used to select the life-cycle cost management model for the substation overhaul and technical transformation process of the current transformer substation, according to the actual operating conditions of the company. At the same time, in order to enhance the effect of cost management and promote the smooth progress of substation overhaul and technical reform project, the scientific decision is made in the management of overhaul and technical reform, and the project benefit is increased on the basis of saving the project cost.
【學(xué)位授予單位】:華北電力大學(xué)(北京)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2017
【分類號】:TM63
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