【作者】 张勇；

【导师】 熊敏鹏； 李淑莉；

【作者基本信息】 华北电力大学 ， 物流工程（专业学位）， 2014， 硕士

【摘要】 在市场竞争多变的环境下,发电企业面临着日益增长的经营压力。煤炭价格不断上涨等多方面原因引起了部分电厂的严重亏损。电煤的高额成本是电厂亏损的主要原因,与此同时发电企业的成本管理方式并未随着其经营模式及时做出相应的调整,尤其是以成本管理为基础的精细化管理方面相当薄弱,这些原因均使得电厂成本居高不下。传统的成本核算方法不够精准。由于间接成本、共用成本较多,发电企业比传统的制造业的核算与管理更为复杂。成本信息的不准确也会对发电企业的经营管理造成很严重的影响,进而导致决策失误。目前,电厂采用传统的会计成本核算法,而且基本上没有将电煤物流的成本与其它成本分开核算,这导致了企业对成本划分与归集的不细致,不能更好地理解电煤物流活动所引发的各项成本。物流是企业的第三利润源泉,因而在电煤物流领域引入作业成本法具有很重要的意义。在计算电煤物流成本时,先把电煤物流消耗的各种资源按资源动因分配到作业,再把各项作业汇集的作业成本按作业动因分配到成本对象。通过这种方式可以得出更为细致的电煤物流成本,从而优化发电企业的经济效益。本文首先介绍了选题的研究背景及运用作业成本法进行发电企业电煤物流成本分析的意义,并对国内外研究动态进行评述。其次,对电煤物流成本的现状进行分析。介绍了目前发电企业电煤物流活动的主要内容,对电煤物流的现状以及目前广泛应用的各种成本核算方法进行了梳理。在借鉴了前人研究成果并结合电煤物流特点的基础上,对电煤物流作业成本法的理论进行了综述,简要介绍了作业成本法的相关理论。详细说明了作业成本法在电煤物流系统中的应用,并对电煤物流成本的分析引入作业成本法的必要性和可行性进行了论证,并给出具体的理论实施方法。最后,设计出了一套完整的电煤物流作业成本模型,使用作业成本法对电煤物流成本进行核算,并与传统成本法下的核算结果作对比确定了作业成本法在使用中的优越性。更多还原

【Abstract】 In the environment of market competition and variety,power generation enterprise is faced with growing operating pressure. Rising coal prices and other aspects reasons caused heavy losses of power plants. The high costs of coal are the main reasons of power plants’ losses, while the power generation enterprise did not make the corresponding adjustment of their cost management pattern in time with its ever-changing business model, especially its financial management pattern. All this reasons cause the high cost of power plant.The traditional cost accounting methods are not accurate enough. Excessive indirect costs bring the power generation enterprise a more complicated cost accounting method than traditional manufacturing industry. The deficiency of cost information will have serious impact on the operation of power generation enterprises, and then lead to decision-making errors. At present, the power plant adopts the traditional cost accounting method, this led the enterprise to make incorrect division of cost. Power generation enterprise can’t analyses the coal transportation costs correctly. Logistics is the third profit source of enterprises, thus introducing the activity-based costing method in the field of coal logistics has a very vital significance. While calculating the cost of coal logistics, firstly we spread resources consumed by coal logistics to transportation activities according to resource drivers. Secondly we spread activity costs to cost objects according to activity drivers. We can get more detailed coal logistics cost by this way, and then optimize the benefit of power generation enterprises.Firstly, this paper introduces the background of topic selection and the meaning of using the ABC method in the cost of electric power enterprises’ electricity-coal logistics cost analysis, and reviews the domestic and foreign research dynamic. Secondly, this paper analyses the current situation of coal logistics costs and introduces the main content of coal logistics activities of electric power enterprises. And then we describe the ABC method of coal logistics system in details as well as analysis the necessity and feasibility of using the ABC method in this system. Finally, we designs a complicated model of the ABC method used in coal logistics cost accounting, and compares this method with the traditional one. The calculation results show the superiority of ABC method used in electricity-coal logistics system.更多还原