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北京某地區(qū)農(nóng)村“煤改電”項(xiàng)目的成本管理研究

發(fā)布時(shí)間:2018-08-06 13:41
【摘要】:“煤改電”工程是國家調(diào)整能源結(jié)構(gòu)的重要手段,實(shí)施電能替代戰(zhàn)略的重要形式,也是治霾除患的重點(diǎn)工作之一。近年來,以北京為代表的各省市政府部門和供電企業(yè)均針對(duì)“煤改電”工程投入了大量的改造資金,北京市政府特別提出到2020年全市平原地區(qū)農(nóng)村采暖全部改用清潔能源,并針對(duì)“電采暖”設(shè)備、“煤改電”電價(jià)均給出了較大幅度的財(cái)政補(bǔ)助,“煤改電”因其經(jīng)濟(jì)性、環(huán)保性、易操作性和安全性優(yōu)勢(shì),迅速在散燒煤地區(qū)得到了大范圍推廣。在“煤改電”改造項(xiàng)目的熱潮中,批量開展的居民“煤改電”項(xiàng)目尤為重要。此類項(xiàng)目實(shí)施工期緊、工程量龐大、各方關(guān)注度極高,與此相對(duì)的是類似項(xiàng)目的工程管理經(jīng)驗(yàn)較少,缺乏可參考的實(shí)踐資料,所以如何做好“煤改電”項(xiàng)目的成本管理工作成為了一項(xiàng)十分必要的研究課題。本論文通過對(duì)電能替代理念、“煤改電”發(fā)展?fàn)顩r、“煤改電”技術(shù)原理的深入研究,明確了“煤改電”項(xiàng)目區(qū)別于一般工程項(xiàng)目的特點(diǎn),并通過具體的數(shù)據(jù)計(jì)算和比對(duì),展示了其相較于傳統(tǒng)燃煤取暖的惠民特性、社會(huì)經(jīng)濟(jì)優(yōu)勢(shì)和環(huán)境保護(hù)特性;通過對(duì)項(xiàng)目成本構(gòu)成、成本管理流程、成本的影響因素等成本管理基礎(chǔ)理論的研究,確定了施工階段的成本控制和成本分析為項(xiàng)目成本管理的核心內(nèi)容,通過對(duì)成本控制的原則和重點(diǎn)、贏得值法和類比分析法等成本控制和成本分析的主要方法進(jìn)行細(xì)致的研究,為理論結(jié)合實(shí)際的案例分析奠定了堅(jiān)實(shí)的基礎(chǔ);隨后,結(jié)合北京某地區(qū)農(nóng)村“煤改電”項(xiàng)目實(shí)例開展定量和定性研究,分析了成本管理過程在“煤改電”項(xiàng)目中的應(yīng)用形式,結(jié)合具體的改造工程量進(jìn)行了工程概算的詳細(xì)計(jì)算,形成了有針對(duì)性的成本控制體系,利用贏得值法分析并查找出影響“煤改電”工程成本的根本原因,并提出了成本管理的改進(jìn)措施,構(gòu)成了較為完整的工程項(xiàng)目成本管理體系。論文還存在一定的局限性,但也不乏“煤改電”工程項(xiàng)目成本管理方面的研究成果,希望通過本論文的研究,對(duì)“煤改電”工程的項(xiàng)目成本管理研究領(lǐng)域起到一定的啟發(fā)和推動(dòng)作用,并對(duì)類似工程的項(xiàng)目成本管理實(shí)踐發(fā)揮有效的指導(dǎo)意義。
[Abstract]:The "coal to electricity" project is an important means for the national energy structure adjustment. The implementation of the electric energy substitution strategy is an important form, and also one of the key tasks in the treatment of haze. In recent years, government departments and power supply enterprises in various provinces and cities represented by Beijing have invested a large amount of funds for the transformation of electricity from coal to electricity. The Beijing Municipal Government has specially proposed that all rural heating in plain areas of the whole city will be converted to clean energy by 2020. According to the electric heating equipment and the electricity price of "coal to electricity", a large amount of financial subsidy is given. Because of its economy, environmental protection, ease of operation and safety, it is quickly popularized in the area of scattered coal burning. In the upsurge of the "coal to electricity" project, it is very important to carry out the "coal to electricity" project in batches. This kind of project has a tight construction period, a large amount of work and a high degree of concern. In contrast, similar projects have less experience in engineering management and lack of practical data for reference. Therefore, how to do well the cost management of coal power conversion project has become a very necessary research topic. Through the deep research on the idea of electric energy substitution, the development of "coal to electricity", and the technical principle of "coal to electricity", this paper clarifies the characteristics of the "coal to electricity" project which is different from the general project, and calculates and compares it through the concrete data. Compared with the traditional coal-fired heating system, the advantages of social economy and environmental protection, the basic theory of cost management, such as project cost composition, cost management process, cost influencing factors and so on, are demonstrated. The cost control and cost analysis in the construction stage are determined as the core contents of the project cost management. The main methods of cost control and cost analysis, such as the principle and emphasis of cost control, the method of winning value and the method of analogy analysis, are studied in detail. It lays a solid foundation for the theoretical and practical case study, and then, combining with the example of a rural area in Beijing to carry out quantitative and qualitative research, analyzes the application form of the cost management process in the "coal power conversion" project. The detailed calculation of the project budget estimate is carried out in combination with the concrete project quantity, and a targeted cost control system is formed. The fundamental reasons that affect the project cost of "coal to electricity" project are analyzed and found out by the method of winning value. The improvement measures of cost management are put forward, which constitute a relatively complete project cost management system. There are still some limitations in the paper, but there are also some research results in the cost management of the project of "coal to electricity" project. I hope that through the research of this paper, It can enlighten and promote the research field of project cost management of "coal to electricity" project, and play an effective guiding role in the project cost management practice of similar projects.
【學(xué)位授予單位】:華北電力大學(xué)(北京)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:F426.21;F426.61;F299.24

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