發(fā)布時間：2018-04-01 21:10

  本文選題：作業(yè)成本　切入點：價值創(chuàng)造　出處：《山東工商學院》2017年碩士論文

【摘要】：電力行業(yè)作為我國重要的基礎(chǔ)產(chǎn)業(yè),影響著國家的能源安全、經(jīng)濟發(fā)展和社會安定。進一步深化電力體制改革,充分發(fā)揮了市場配置資源的決定性作用,同時也是我國能源進行高效可靠配置的戰(zhàn)略選擇。在新一輪電改的背景下,定價機制改革成為電力體制及市場化改革的核心問題,即如何建立科學規(guī)范的電價形成機制成為此次改革的重中之重,同樣也將是本論文研究的重點。本文首先闡述了基于作業(yè)價值創(chuàng)造的煤電價格形成機理的研究背景及意義,并且對國內(nèi)外電價形成機制、作業(yè)價值創(chuàng)造及煤電聯(lián)動進行綜述。給出了本文的研究內(nèi)容與創(chuàng)新點,并結(jié)合研究方法繪制了本文的技術(shù)路線圖。其次,討論了與本文相關(guān)的理論基礎(chǔ),主要包括作業(yè)成本理論、價值鏈理論、價值創(chuàng)造理論及煤電聯(lián)動原理,并對基于作業(yè)價值創(chuàng)造的煤電價格形成的必要性及可行性進行了一定的分析,構(gòu)建了基于作業(yè)價值創(chuàng)造的煤電價格形成的理論框架。再次,通過實地調(diào)研等方法對整個電企進行作業(yè)及作業(yè)鏈的劃分,利用作業(yè)效率模型及DEA軟件操作對電企中的高效作業(yè)及低效作業(yè)進行區(qū)分,以及采用作業(yè)價值分析與業(yè)務(wù)流程再造等方法區(qū)分增值作業(yè)、必要作業(yè)和非增值作業(yè),從而剔除非增值作業(yè),確定定價作業(yè),進而采用作業(yè)成本法確定定價作業(yè)成本。在對常用煤電模型及優(yōu)缺點進行分析的基礎(chǔ)上,以定價作業(yè)成本為依據(jù)構(gòu)建基于作業(yè)價值創(chuàng)造的煤電價格形成模型,使煤電價格更能有效地反映企業(yè)的真實價值。最后,以山東發(fā)電企業(yè)為例實證研究了煤電價格的形成過程及其合理性。本文所構(gòu)建的基于作業(yè)價值創(chuàng)造的煤電價格形成機理,一方面能夠反映不同作業(yè)的價值創(chuàng)造與貢獻,另一方面也考慮投資需求等因素的影響,不僅對電力市場化改革的進程起到了一定的推動作用,同時也給政府實施煤電價格的相應(yīng)監(jiān)管提供了參考。
[Abstract]:As an important basic industry of our country, electric power industry affects national energy security, economic development and social stability.Further deepening the reform of electric power system gives full play to the decisive role of market allocation of resources and is also a strategic choice for efficient and reliable allocation of energy resources in China.Under the background of the new round of electricity reform, the reform of pricing mechanism has become the core problem of electric power system and market-oriented reform, that is, how to establish a scientific and standardized electricity price forming mechanism becomes the most important part of this reform, and it will also be the focus of this paper.In this paper, the background and significance of the formation mechanism of coal and electricity price based on activity value creation are expounded, and the formation mechanism of electricity price at home and abroad, the creation of operating value and the linkage between coal and electricity are summarized.The research contents and innovation points of this paper are given, and the technical roadmap of this paper is drawn in combination with the research method.Secondly, the theoretical basis related to this paper is discussed, including activity-based cost theory, value chain theory, value creation theory and coal-electricity linkage principle.The necessity and feasibility of coal and electricity price formation based on activity value creation are analyzed, and the theoretical framework of coal electricity price formation based on activity value creation is constructed.Thirdly, through the field investigation and other methods to the whole electric enterprise to carry on the work and the work chain division, uses the job efficiency model and the DEA software operation to distinguish the high efficiency and the low efficiency work in the electricity enterprise.It also uses the methods of activity value analysis and business process reengineering to distinguish value-added activities, necessary activities and non-value-added activities, so as to eliminate non-value-added activities, determine pricing activities, and then adopt activity-based costing method to determine the cost of pricing activities.Based on the analysis of common coal and electricity models and their advantages and disadvantages, a model of coal and electricity price formation based on activity value is constructed on the basis of pricing activity cost, so that the price of coal and electricity can reflect the real value of enterprises more effectively.Finally, taking Shandong power generation enterprises as an example, the formation process and rationality of coal price are studied.On the one hand, the mechanism of coal and electricity price formation based on activity value creation can reflect the value creation and contribution of different operations, on the other hand, it also takes into account the influence of investment demand and other factors.It not only promotes the process of electricity marketization reform, but also provides reference for the government to implement the regulation of coal price.
【學位授予單位】：山東工商學院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.61;F426.21;F764

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本文編號：1697295