鸭河口发电厂战略成本管理研究

【作者】 李娟；

【导师】 徐光华；

【作者基本信息】 南京理工大学 ， 工商管理， 2009， 硕士

【摘要】 随着电力体制改革的顺利推进,发电厂的经营环境发生了巨大改变。“厂网分离、竞价上网”措施的实施,标志着发电领域的开放和发电市场的建立,电力行业的垄断局面已经被彻底打破,发电企业将面临着激烈的市场竞争。在其他条件基本相同的情况下,发电企业的上网价格将直接关系到企业的生存和发展,成本是价格的决定性因素,成本优势就是发电企业的竞争优势。而鸭河口发电厂在成本管理中,仍然是使用传统成本管理方法,这已经远远不能适应内外部经济环境的新变化,为了使鸭河口发电厂获得新的竞争优势,迫切需要引入一种新的成本管理模式。论文从分析战略成本管理的理论入手,采用理论与企业实际相结合的办法,在对鸭河口发电厂原有的成本管理进行分析的基础上,把战略成本管理引入原有的成本管理体系中,使企业成本管理的视野不再局限于企业内部,而是扩展到整个行业中去。论文对鸭河口发电厂的竞争环境、价值链、战略定位以及成本动因进行分析,构建了一套适合该公司的战略成本管理体系,指出鸭河口发电厂战略成本管理的重点为优化煤炭作业链、提高设备检修作业效率、改进各项作业中的人力资源消耗等措施,以期提高鸭河口发电厂的战略成本管理水平,降低其生产和运营成本,获得成本优势,实现成本领先战略,在竞争中保持长久的竞争优势。帮助鸭河口发电厂在整个火力发电行业中占有一席之地,同时也为其他火电厂导入战略成本管理提供相关的借鉴。更多还原

【Abstract】 The environment of state-owned power plants has changed due to the new successful reform of electricity system. Two actions, separating net from plants and bidding for net, have been put into force, which mark the opening of electricity area and the setting up of the market of power. There will be an intense competition among the power enterprises as a result of the break of monopoly. With other conditions in the same, the bidding price concerns electric power enterprise’s subsistence and development. Since the cost is the base of price and the cost advantage is the power enterprises’ competition advantage, electric power enterprise must perform effective strategic cost management. That duck river mouth power plant manages but middle in cost, still is to use tradition cost office procedure, this can adapt to new inner outside economy environment change already far from, power plant gains the new competitive edge, urgent need leads into one kind of new control of production cost pattern for using the duck river mouth power plant.Using theories on strategic cost management, the present dissertation analyzes the possibility of introducing strategic cost management into the present managerial cost accounting system in duck river mouth power plant, so that its cost management will not be confined within the enterprise itself, but extend to the whole industry. To do so, the dissertation first analyzes the company competition environment, value chain, strategic positioning, and build a power plant for the duck river mouth power plant strategic cost management system, and pointed out that duck estuarine power plant focus of cost management strategies to optimize the coal chain operations and improve operating efficiency of equipment repair, and improve the operations of human resource consumption and other measures with a view to improving plant the duck river mouth power plant the level of strategic cost management, reduce its production and operating costs to obtain cost advantages, to achieve cost leadership strategy, the competition to maintain long-term competitive advantage.更多还原