本文關鍵詞： 全成本 管理 資源 信息資源 在線分析系統(tǒng)　出處：《燕山大學》2013年碩士論文　論文類型：學位論文

【摘要】：自從2008年國際金融風暴，電力系統(tǒng)這個壟斷行業(yè)第一次出現(xiàn)全面虧損以來，，無差異化的產(chǎn)品單一、高成本的規(guī)模經(jīng)濟特點的火電廠，一直處于扭虧的微利境況。 近年來，火電企業(yè)在可利用小時和“市場煤、計劃電”的多面夾擊下，長期計劃經(jīng)濟體制下的高利潤的時代已經(jīng)過去，發(fā)電側(cè)“單邊市場”模式，無法將煤炭價格上漲向下游傳導，在市場經(jīng)濟下火電企業(yè)受到國家電價管制、煤炭價格和電網(wǎng)價格的三重擠壓。不得不重新審視其成本結構，力圖通過現(xiàn)代成本管理方法來改善成本消耗，而彌補利潤的流失。傳統(tǒng)成本管理已經(jīng)不能適應當前生產(chǎn)運營的發(fā)展。 首先，本文綜述了成本管理在國內(nèi)外研究現(xiàn)狀，從傳統(tǒng)理論發(fā)展到現(xiàn)代成本管理理論的歷程，指出了各研究方法的優(yōu)勢和不足。 其次，本論文重點以秦電公司成本管理系統(tǒng)為對象，解決其的成本管理瓶頸問題，構建了秦電全成本在線分析系統(tǒng)；提出了企業(yè)的成本管理應該貫穿于企業(yè)生產(chǎn)經(jīng)營過程的每個環(huán)節(jié)，構建實時與定期利潤預測分析模型，完成對利潤預測和全成本組成分析的思想。為秦電公司管理層和相關職能部室提供經(jīng)營管理所需的實時數(shù)據(jù)和月度、年度主要指標的趨勢數(shù)據(jù)；以全成本管理重點實例說明，系統(tǒng)可準確衡量整個項目流程的成本績效，從而達到降低成本、提升經(jīng)濟收益的目的，加強全成本在線系統(tǒng)分析的應用。 最后，對秦電公司全成本分析系統(tǒng)，系統(tǒng)應用效果評價，包括：評價遵循原則、評價內(nèi)容、評價組織、評價流程和計分方法、評價結果及結果應用等，建立了評價體系。對應用問題的對策，完善項目實施的對策、技術測試等進行了闡述。
[Abstract]:Since the international financial storm in 2008, the power system, the monopoly industry, has made a total loss for the first time. The thermal power plants with single products and high cost and economies of scale have been in the situation of little profit. In recent years, thermal power enterprises have been able to make use of hours and "market coal, plan electricity" on many fronts, the era of high profits under the long-term planned economy system has passed, and the "one-sided market" mode on the power generation side has passed. Unable to carry coal price rise downstream, thermal power enterprises are subject to the state electricity price control under the market economy, and the price of coal and power grid are triple-squeezed. They have to re-examine their cost structure. This paper tries to improve the cost consumption through modern cost management and make up for the loss of profit. The traditional cost management can no longer adapt to the development of current production and operation. Firstly, this paper summarizes the current research situation of cost management at home and abroad, from the traditional theory to the modern cost management theory, and points out the advantages and disadvantages of each research method. Secondly, this paper focuses on the cost management system of Qin Power Company, solves the bottleneck of its cost management, and constructs the whole cost online analysis system. This paper puts forward that the cost management of the enterprise should run through every link of the enterprise's production and management process, and construct the real time and periodic profit prediction and analysis model. Complete the idea of profit forecast and full cost composition analysis. Provide real time data and monthly trend data for management and management of Qinling Electric Power Company and related functional departments; illustrate the key examples of full cost management. The system can accurately measure the cost performance of the whole project process, so as to reduce the cost, enhance the economic benefits, and strengthen the application of the full cost online system analysis. Finally, the evaluation of the whole cost analysis system of Qindian Power Company, including the following principles, evaluation content, evaluation organization, evaluation process and scoring method, evaluation results and application, etc. The evaluation system is established, and the countermeasures of application problems, project implementation and technical tests are expounded.
【學位授予單位】：燕山大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F426.61;F275

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