本文選題：風(fēng)力發(fā)電 + 風(fēng)電項(xiàng)目�。� 參考：《蘭州大學(xué)》2017年碩士論文

【摘要】：在全球變暖大環(huán)境下,清潔能源的使用越來(lái)越受到各國(guó)的重視,中國(guó)順應(yīng)形勢(shì),近兩年來(lái)大力推進(jìn)風(fēng)力發(fā)電等清潔能源的發(fā)展,“十二五”期間,我國(guó)清潔能源發(fā)展取得了舉世矚目的成就,其中風(fēng)力發(fā)電是我國(guó)重點(diǎn)發(fā)展的戰(zhàn)略性能源領(lǐng)域,是我國(guó)未來(lái)清潔能源產(chǎn)業(yè)格局中重要的組成部分。中廣核公司順應(yīng)形勢(shì),大力建設(shè)風(fēng)力發(fā)電項(xiàng)目,經(jīng)過(guò)10年的發(fā)展已經(jīng)成為國(guó)內(nèi)第三大風(fēng)電公司,也正是因?yàn)槿绱烁咚俚陌l(fā)展,造成了公司在成本管理方面出現(xiàn)了諸多問(wèn)題,這些成本“管理”上的問(wèn)題已經(jīng)影響了公司的正常運(yùn)營(yíng)和持續(xù)發(fā)展。本文以中廣核風(fēng)電項(xiàng)目的成本管理為研究方向,以成本管理中的“管理”為研究對(duì)象,通過(guò)使用文案調(diào)查法、問(wèn)卷調(diào)查法、深度訪談發(fā)、財(cái)務(wù)模型分析法等研究方法和工具,對(duì)影響成本管理正常進(jìn)行的關(guān)鍵要素進(jìn)行庖丁解牛,找出影響中廣核風(fēng)電項(xiàng)目成本管理的五個(gè)關(guān)鍵問(wèn)題:第一,成本管理重要性認(rèn)識(shí)不足,主要表現(xiàn)在高層領(lǐng)導(dǎo)不重視,日常宣貫不到位,基層員工不落實(shí),對(duì)成本管理浮于表面,這些問(wèn)題造成從領(lǐng)導(dǎo)到員工對(duì)成本管理的漠視,也造成了成本管理成為一紙空談;第二,成本管理監(jiān)督管理機(jī)制有待構(gòu)建,有管理但卻沒(méi)有相應(yīng)的監(jiān)管機(jī)制,也成為棘手問(wèn)題之一,監(jiān)管的目的是為了使成本管理擲地有聲,但通過(guò)問(wèn)卷和訪談?wù){(diào)查發(fā)現(xiàn),目前中廣核風(fēng)電沒(méi)有相應(yīng)的監(jiān)管機(jī)制和獎(jiǎng)勵(lì)機(jī)制,成本管理究竟落實(shí)到什么程度不清楚,監(jiān)督流程沒(méi)有實(shí)效,監(jiān)督體制沒(méi)有健全,這樣的管理怎么能真正出成效;第三,成本管理組織和個(gè)人職責(zé)定義不清晰,管理層和基層員工不清楚自己在組織當(dāng)中的位置,也不了解在成本管理當(dāng)中所應(yīng)該擔(dān)當(dāng)?shù)呢?zé)任,這就造成了職責(zé)不清互相推諉,最后發(fā)現(xiàn)大量鋪張浪費(fèi)現(xiàn)象,成本管理根本沒(méi)有真正的“管”起來(lái);第四,對(duì)影響成本數(shù)據(jù)的財(cái)務(wù)關(guān)鍵因素分析不到位,沒(méi)有數(shù)據(jù)支撐的管理也是不到位的,而對(duì)影響成本管理的財(cái)務(wù)敏感性因素成本管理者都不清楚,到底影響了多少也不了解,不知道某個(gè)指標(biāo)下降了多少會(huì)對(duì)收益率影響多大,處于混亂狀態(tài);第五,全面完整項(xiàng)目成本管理流程體系缺失,信息時(shí)代流程大數(shù)據(jù)為基礎(chǔ)的管理才是真正的管理,而目前中廣核風(fēng)電的整體流程沒(méi)有打通,概算、預(yù)算、核算體系沒(méi)有串聯(lián),流程體系上管控失利,沒(méi)有在流程上做到端對(duì)端的對(duì)接,造成管理出現(xiàn)無(wú)系統(tǒng)支撐的狀態(tài)。本文基于以上五個(gè)關(guān)鍵問(wèn)題的深入研究,參考成熟的項(xiàng)目成本管理方法,結(jié)合公司的實(shí)際情況,科學(xué)的分析出了“四根支柱”“一個(gè)底座”的中廣核風(fēng)電項(xiàng)目成本管理策略模型,通過(guò)四個(gè)具體策略的支撐和一個(gè)底座的奠基,搭建出一個(gè)堅(jiān)固房屋架構(gòu),形成一套完整的中廣核風(fēng)電項(xiàng)目成本管理策略體系。整套體系從營(yíng)造氛圍和扭轉(zhuǎn)項(xiàng)目公司領(lǐng)導(dǎo)和員工的成本管理意識(shí)出發(fā),通過(guò)構(gòu)建管理有效的組織結(jié)構(gòu)來(lái)清晰責(zé)任承接目標(biāo),再對(duì)具體的財(cái)務(wù)成本數(shù)據(jù)分析,量化影響成本管理的財(cái)務(wù)敏感性數(shù)據(jù),進(jìn)而形成端對(duì)端項(xiàng)目管理監(jiān)督流程體系,最后通過(guò)執(zhí)行項(xiàng)目成本管理的PDCA運(yùn)作,使策略不斷的優(yōu)化和進(jìn)步,來(lái)完成整體策略的閉環(huán)實(shí)施。本文的最后,為了確保成本管理策略的有效開(kāi)展,還制定了詳細(xì)的實(shí)施流程和保障措施,通過(guò)責(zé)任的明確,具體考核措施的落實(shí)和技術(shù)平臺(tái)的支撐,來(lái)為中廣核風(fēng)電項(xiàng)目的成本管理保駕護(hù)航。最后實(shí)現(xiàn)中廣核風(fēng)電項(xiàng)目逐步降低成本,提高管理效率,整體盈利的最終目的,使綠色能源真正的進(jìn)入千家萬(wàn)戶。
[Abstract]:In the environment of global warming, the use of clean energy has been paid more and more attention by all countries. China has conformed to the situation and vigorously promoted the development of clean energy such as wind power generation in the last two years. During the "12th Five-Year", China has made remarkable achievements in the development of clean energy, among which wind power is the strategic energy leader of our country. The area is an important part of China's future clean energy industry pattern. China Guangzhou nuclear company conforms to the situation and energetically constructs the wind power project. After 10 years' development, it has become the third largest wind power company in China. It is also because of such high speed development that many problems have appeared in the management of the company. The problem of management "has affected the normal operation and continuous development of the company. This paper takes the cost management of the China Guangzhou nuclear wind power project as the research direction, taking the" management "in the cost management as the research object, and through the use of the investigation method, the questionnaire survey, the depth interview, the financial model analysis, and other research methods and tools, the influence of the research methods and tools. The key elements of the normal cost management are the key factors to be carried out to find out the five key problems that affect the cost management of the project. First, the importance of the cost management is insufficient. The main performance is that the leaders do not attach importance to the leadership, the daily communication is not in place, the grass-roots employees are not real, and the cost management is floating on the surface. To the staff's disregard for cost management, and the cost management has become a blank talk. Second, the cost management supervision and management mechanism needs to be constructed, but there is no corresponding regulatory mechanism, but it has become one of the difficult problems. The purpose of the supervision is to make the cost management sound, but the questionnaire and interview survey found that at present, There is no corresponding regulatory mechanism and incentive mechanism for Guang nuclear wind power, the extent of the implementation of cost management is not clear, the supervision process is ineffective, the supervision system is not perfect, how can the management be really effective; third, the definition of the cost management organization and individual responsibility is not clear, the management and the grass-roots employees are not clear about their organization In the middle of the position, also do not understand the responsibility that should be responsible in the cost management, which causes the responsibility not clear mutual prevarication, and finally found a large number of extravagance and waste, the cost management does not really "pipe" up; fourth, the analysis of the key factors affecting the cost of the cost data is not in place, no data support management is also It is not in place, and the cost managers of the financial sensitivity factors that affect the cost management are not clear about how much it has been affected, not knowing how much a certain index has dropped on the rate of return, in a state of confusion; fifth, a complete and complete project cost management process system is missing, and the information age process is based on large data. The management is the real management, but the overall flow of the central wind power is not connected, the budget, budget, the accounting system is not connected, the control of the process system is lost, the end to end docking is not done in the process, and the management has no system support. This article is based on the above five key problems. With the actual situation of the company, combined with the actual situation of the company, the cost management strategy model of "four pillars" and "one base" is scientifically analyzed. Through the support of four specific strategies and the foundation of a base, a sturdy housing structure is built to form a complete set of medium and wide nuclear wind power projects. The system of cost management strategy is based on creating an atmosphere and reversing the cost management consciousness of the item company leaders and employees. By building an effective management organization structure to clear the responsibility to undertake the target, and then to analyze the specific financial cost data, quantify the financial sensitivity data that affect the cost management, and then form the end to end project. In the end, in order to ensure the effective development of the cost management strategy, the detailed implementation process and safeguard measures are made to ensure the effective development of the cost management strategy. In order to ensure the effective development of the cost management strategy, the detailed implementation of the responsibility and specific assessment measures are made in order to ensure the effective development of the cost management strategy. The implementation of the platform and the support of the technical platform to protect the cost management of the central Guangzhou nuclear wind power project. Finally, the central and Guangzhou nuclear wind power project will gradually reduce the cost, improve the management efficiency and the ultimate goal of the overall profit, so that the green energy is truly entered into thousands of households.

【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.61;F426.23

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