本文關(guān)鍵詞：國電益陽發(fā)電公司燃料成本管理研究　出處：《湖南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 國電益陽發(fā)電公司 燃料管理 成本控制 預(yù)算管理

【摘要】：我國能源資源結(jié)構(gòu)的特點(diǎn)是“富煤、貧油、少氣”，電源結(jié)構(gòu)中火電特別是煤電占絕對(duì)主導(dǎo)地位。燃料成本是火力發(fā)電企業(yè)最大的成本項(xiàng)目，占到發(fā)電成本70%以上。受近年電煤價(jià)格持續(xù)大幅上漲和煤電價(jià)格聯(lián)動(dòng)滯后影響，全國火電行業(yè)虧損面達(dá)70-80%，生存危機(jī)與壓力迫使火電企業(yè)經(jīng)營管理戰(zhàn)略轉(zhuǎn)向成本領(lǐng)先戰(zhàn)略，高度重視降本增效工作，燃料成本管理與控制已上升到第一重要位置。由于湖南區(qū)域水火電源結(jié)構(gòu)問題，豐枯季節(jié)性明顯，，燃料采購節(jié)奏和成本控制難度大，大家紛紛轉(zhuǎn)變思想觀念，積極探索研究如何全面性、系統(tǒng)性加強(qiáng)燃料成本管控。 本文在成本管理相關(guān)理論的基礎(chǔ)上，首先，系統(tǒng)闡述了國電益陽發(fā)電公司從近年以來燃料成本管理背景、發(fā)展歷程、區(qū)域環(huán)境及SOWT分析，通過詳實(shí)數(shù)據(jù)反映了燃料管理采購、運(yùn)輸、儲(chǔ)存和耗用的現(xiàn)狀，運(yùn)用文獻(xiàn)資料查詢、統(tǒng)計(jì)數(shù)據(jù)分析、關(guān)鍵崗位人員訪談等方式，歸納總結(jié)了國電益陽發(fā)電公司燃料成本管理存在采購渠道分散煤價(jià)高、庫存控制節(jié)奏不精準(zhǔn)、采購調(diào)運(yùn)計(jì)劃編制粗放、驗(yàn)收質(zhì)量損耗偏大、成本控制數(shù)學(xué)模型不全等主要問題，從國家政策、外部市場、內(nèi)部管理三方面分析其形成原因。其次，運(yùn)用現(xiàn)代成本管理相關(guān)理論和價(jià)值鏈分析，結(jié)合火力發(fā)電企業(yè)實(shí)踐，系統(tǒng)全面從燃料采購最優(yōu)性價(jià)比指數(shù)、綜合標(biāo)煤單價(jià)控制、燃煤合理摻配及燃煤庫存控制等四個(gè)主要方面入手，通過構(gòu)建模型和實(shí)證分析，分流程提出燃料成本管控改進(jìn)策略。最后，推出了燃料成本管控策略的保障措施，主要從科學(xué)編制燃料采購計(jì)劃、強(qiáng)化燃料驗(yàn)收環(huán)節(jié)管理、健全燃料貯存管理機(jī)制、完善全面預(yù)算管理體系及構(gòu)建合理的對(duì)標(biāo)管理機(jī)制等五個(gè)方面確保有效實(shí)施。 本燃料成本管控思路或方法不僅僅在湖南區(qū)域，而且還可以供水電裝機(jī)比重較大的云南、廣西、四川等省份季節(jié)性突出的火電企業(yè)借鑒參考或推廣使用，具有一定的研究價(jià)值與現(xiàn)實(shí)意義。
[Abstract]:The characteristics of China's energy resource structure are "rich in coal, lean oil, less gas". Thermal power, especially coal power, plays an absolute dominant role in power supply structure. Fuel cost is the biggest cost item in thermal power generation enterprises. It accounts for more than 70% of the power generation cost. In recent years, the thermal power industry has a loss of 70-80% due to the continuous sharp rise in the price of thermal coal and the lag of the price of coal and electricity. Survival crisis and pressure force thermal power enterprise management strategy to cost leading strategy, attach great importance to reducing cost and increasing efficiency. Fuel cost management and control has risen to the first important position. Due to the problem of the structure of water and fire power supply in Hunan region, the seasonal problem is obvious, the pace of fuel purchase and the cost control are very difficult, so people change their ideas one after another. Actively explore how to comprehensively and systematically strengthen fuel cost control. Based on the related theory of cost management, firstly, the background of fuel cost management, development history, regional environment and SOWT analysis of Guodian Yiyang Power Generation Company in recent years are systematically expounded. Through detailed data reflects the status of fuel management procurement, transportation, storage and consumption, the use of literature inquiries, statistical data analysis, key post personnel interviews and so on. Summarized the fuel cost management of Yiyang power generation company of Guodian, such as high purchase channel, high coal price, inaccurate inventory control rhythm, extensive preparation of purchase and transportation plan, and large loss of acceptance quality. The main problems such as incomplete mathematical model of cost control are analyzed from the three aspects of national policy, external market and internal management. Secondly, the use of modern cost management theory and value chain analysis. Combined with the practice of thermal power generation enterprises, the system starts from four main aspects: the optimal cost index of fuel purchase, the integrated control of unit price of standard coal, the reasonable blending of coal and the control of coal inventory. Through the construction of model and empirical analysis, the improvement strategy of fuel cost control is put forward by flow. Finally, the guarantee measures of fuel cost control strategy are put forward, mainly from the scientific preparation of fuel purchase plan. Strengthening the management of fuel acceptance link, perfecting the mechanism of fuel storage management, perfecting the overall budget management system and constructing the reasonable management mechanism of the standard are five aspects to ensure the effective implementation. This idea or method of fuel cost control is not only in Hunan region, but also can be used for reference or promotion for the seasonal prominent thermal power enterprises in Yunnan, Guangxi, Sichuan and other provinces where the proportion of hydropower installed is large. It has certain research value and practical significance.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.61;F275.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 曹學(xué)明;林柏梁;嚴(yán)賀祥;;鐵路直達(dá)運(yùn)輸條件下煤炭運(yùn)輸與庫存一體化模型[J];北京交通大學(xué)學(xué)報(bào);2006年06期

2 郭秀蘭,馬曉俊;降低供電煤耗的途徑探討[J];電力學(xué)報(bào);2002年04期

3 薛潤;;影響供電煤耗的因素分析[J];電力設(shè)備;2007年03期

4 李凡生,徐麗杰,王瑋;試論火力發(fā)電廠動(dòng)態(tài)成本分析[J];電網(wǎng)技術(shù);2001年07期

5 郭一平;李學(xué)峰;;基于價(jià)值鏈理論的企業(yè)成本管理探析[J];中國管理信息化;2011年03期

6 勵(lì)凌峰,黃培清,楊慶定,趙曉敏;火力發(fā)電廠燃煤庫存決策系統(tǒng)研究[J];工業(yè)工程與管理;2003年06期

7 鄒德普;飛灰含碳量高的原因分析及對(duì)策[J];東北電力技術(shù);2005年01期

8 文洪奇;試論成本控制[J];商業(yè)經(jīng)濟(jì);2005年05期

9 胡適;蔡厚清;;精益生產(chǎn)成本管理模式在我國汽車企業(yè)的運(yùn)用及優(yōu)化[J];科技進(jìn)步與對(duì)策;2010年16期

10 焦躍華,袁天榮;論戰(zhàn)略成本管理的基本思想與方法[J];會(huì)計(jì)研究;2001年02期

本文編號(hào)：1433563