發(fā)布時(shí)間：2018-01-21 22:46

  本文關(guān)鍵詞： 風(fēng)電企業(yè) 全壽命周期 財(cái)務(wù)可行性分析評價(jià)　出處：《華北電力大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：風(fēng)力發(fā)電行業(yè)的快速興起,使得各個(gè)風(fēng)電投資公司開始大規(guī)�？焖贁U(kuò)張,快速擴(kuò)張帶來的不僅僅是公司的壯大,同時(shí)也出現(xiàn)了項(xiàng)目投資決策失敗的情況。在越來越激烈的市場競爭中,風(fēng)電企業(yè)如何能夠在快速開發(fā)新項(xiàng)目的同時(shí),更科學(xué)、更理智的對項(xiàng)目作出評價(jià)、做出正確的決策,這是目前各個(gè)風(fēng)電投資企業(yè)迫切需要解決的問題。本文以風(fēng)電企業(yè)——G公司旗下的通遼二期風(fēng)電項(xiàng)目為研究對象,闡述了有關(guān)全壽命周期成本管理的概念、理念和內(nèi)容,從投入成本、運(yùn)行成本、維護(hù)成本、故障成本及報(bào)廢成本等方面進(jìn)行分析,提出風(fēng)電項(xiàng)目的全壽命周期成本模型；通過對風(fēng)電項(xiàng)目傳統(tǒng)財(cái)務(wù)評價(jià)體系的分析,發(fā)現(xiàn)諸多關(guān)鍵因素是傳統(tǒng)財(cái)務(wù)評價(jià)體系中欠缺考慮的,比如項(xiàng)目的壽命、實(shí)際項(xiàng)目運(yùn)行后的限電情況、項(xiàng)目評價(jià)使用的價(jià)格、固定資產(chǎn)折舊方法的選取等等,因此傳統(tǒng)財(cái)務(wù)評價(jià)方法存在較大的局限性。在此基礎(chǔ)上,提出基于全壽命周期成本的風(fēng)電項(xiàng)目財(cái)務(wù)評價(jià)方法,分別從風(fēng)電項(xiàng)目平準(zhǔn)化壽命周期費(fèi)用(LLCC)、風(fēng)電項(xiàng)目全壽命周期成本回收期、風(fēng)電項(xiàng)目費(fèi)效比(CE)等層面,設(shè)計(jì)了更符合風(fēng)電項(xiàng)目實(shí)際情況的財(cái)務(wù)可行性研究方案；最后,以“通遼二期風(fēng)力發(fā)電項(xiàng)目”為樣本,分別用傳統(tǒng)財(cái)務(wù)評價(jià)方法和LCC財(cái)務(wù)評價(jià)方法進(jìn)行了測算及對比分析,結(jié)果顯示,本文設(shè)計(jì)的方案能夠更科學(xué)、更合理的對項(xiàng)目盈利能力進(jìn)行評價(jià),從而驗(yàn)證了本文的設(shè)計(jì)方案在風(fēng)電項(xiàng)目財(cái)務(wù)可行性研究中的必要性和可借鑒性。
[Abstract]:With the rapid development of wind power industry, various wind power investment companies began to expand rapidly, and the rapid expansion brought about not only the expansion of the company. In the increasingly fierce market competition, how can wind power enterprises in the rapid development of new projects at the same time, more scientific, more rational evaluation of the project. To make the right decision, this is an urgent problem that every wind power investment enterprises need to solve. This paper takes Tongliao II wind power project, which is owned by G company, as the research object. The concept, concept and content of the whole life cycle cost management are expounded. The input cost, operation cost, maintenance cost, fault cost and scrap cost are analyzed. The life cycle cost model of wind power project is put forward. Through the analysis of the traditional financial evaluation system of wind power project, it is found that many key factors are not considered in the traditional financial evaluation system, such as the life of the project and the power limit after the actual project operation. The price used in project evaluation, the selection of depreciation methods of fixed assets and so on, so the traditional financial evaluation method has great limitations. On this basis. The financial evaluation method of wind power project based on the whole life cycle cost is put forward, and the life cycle cost of wind power project is equalized by LLCC, and the whole life cycle cost recovery period of wind power project is introduced. In the aspect of cost efficiency ratio of wind power project, a financial feasibility study scheme is designed, which is more suitable to the actual situation of wind power project. Finally, taking "Tongliao II wind power project" as the sample, the traditional financial evaluation method and the LCC financial evaluation method are used to calculate and compare. The results show that the scheme designed in this paper can be more scientific. It is more reasonable to evaluate the profitability of the project, which verifies the necessity and reference of the design scheme in the feasibility study of wind power project finance.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.61

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 ;《企業(yè)會(huì)計(jì)準(zhǔn)則第4號——固定資產(chǎn)》講解[J];財(cái)會(huì)通訊(綜合版);2007年06期

2 曾鳴;劉萬福;未瑞;沈又幸;;風(fēng)力發(fā)電可行性評價(jià)指標(biāo)體系及方法研究[J];華東電力;2008年08期

3 鄭淮;陳海波;楊凌輝;朱忠烈;薛玉蘭;萬炳才;;輸變電資產(chǎn)全壽命周期管理的探索研究[J];華東電力;2009年05期

4 高俊強(qiáng);;淺談投資項(xiàng)目經(jīng)濟(jì)評價(jià)應(yīng)注意的問題[J];科技創(chuàng)業(yè)月刊;2006年02期

5 唐振鵬,黃杰;企業(yè)項(xiàng)目投資決策方法及其最新發(fā)展[J];科技管理研究;2003年01期

6 胡文獻(xiàn);;投資決策中財(cái)務(wù)評價(jià)方法的選擇[J];財(cái)會(huì)通訊(理財(cái)版);2006年02期

7 楊軼;陳媛;;企業(yè)財(cái)務(wù)評價(jià)指標(biāo)體系構(gòu)建及其優(yōu)良性研究[J];財(cái)會(huì)通訊(理財(cái)版);2008年07期

8 沈建新,周儒榮;產(chǎn)品全生命周期管理系統(tǒng)框架及關(guān)鍵技術(shù)研究[J];南京航空航天大學(xué)學(xué)報(bào);2003年05期

9 張偉;許競;劉繼東;;資產(chǎn)全壽命周期管理體系中的設(shè)備報(bào)廢標(biāo)準(zhǔn)的研究[J];華北電力技術(shù);2013年02期

10 周潤書;;企業(yè)全面預(yù)算管理問題研究[J];生產(chǎn)力研究;2008年10期

，

本文編號：1452755