【作者】 杨琳；

【导师】 孙岩； 武宝忠；

【作者基本信息】 哈尔滨工业大学 ， 会计硕士（专业学位）， 2024， 硕士

【摘要】 大力发展可再生能源产业已经成为满足我国日益增长的能源需求的关键途径,并得到了国家政策的大力支持。在这样的背景下,众多企业纷纷开始涉足新能源产业领域。中国风电行业也迎来了市场需求的快速增长。但在迅速发展的同时也面临难题,电力市场化的进程在较大程度上影响着风电行业,步入平价乃至竞价时代、补贴的退坡等,使得风电企业竞争激烈,经营也面临全新的挑战。为此,降本增效成为风电企业高质量发展的重中之重。本文以X公司风电项目为研究对象,通过文献研究和实地调研等方法,在价值链视角下对X公司风电项目目前成本控制情况进行分析,寻求风电项目成本控制的关键环节和影响成本的主要因素。通过分析X公司风电项目内外价值链中全生命周期各环节的成本控制现状及现存问题,有针对性地提出成本控制措施。通过本文研究发现,X公司风电项目在外部价值链中存在开发建设阶段采购管理模式不合理、生产运营阶段库存管理模式不合理和由于补贴不到位导致应收账款过多、退役处置阶段暂无最优化处置退役机组的有效方案的问题;而在内部价值链中,X公司风电项目存在开发建设阶段招标采购奉行“唯价格论”、生产运营阶段固定资产折旧方式有待优化和融资方式单一且成本偏高的问题。针对X公司风电项目在成本控制上存在的问题,本文提出可以通过在外部价值链中的开发建设阶段优化采购管理策略,在生产运营阶段优化库存管理模式、通过绿证交易和争取补贴确权贷款等积极应对补贴拖欠、提高现有风电设备利用率,在退役处置阶段完善回收处置制度和流程;在内部价值链中,建议X公司风电项目在开发建设阶段利用议价优势提升利润空间、优化招标指标类考核,在生产运营阶段优化折旧方式、拓展融资渠道以压降利息支出。通过有针对性地提出成本控制措施,为促进X公司风电项目的高质量发展提供参考。更多还原

【Abstract】 Vigorously develop the renewable energy industry has become an important means to meet China’s growing energy consumption,supported by China’s policy,many companies began to enter the new energy industry.China’s wind power industry also ushered in the rapid growth of market demand.But in the rapid development of the same time also face problems,the process of power marketization to a greater extent affects the wind power industry,into the era of parity and even bidding,subsidies,etc.,so that the wind power business competition is fierce,the operation of the business is also facing a new challenge.For this reason,cost reduction and efficiency has become the top priority for the high-quality development of wind power enterprises.This paper takes the wind power project of Company X as the research object,and analyzes the current cost control situation of Company X’s wind power project under the perspective of the value chain by means of literature research and field research,and seeks for the key links of cost control of the wind power project and the main factors affecting the cost.By analyzing the current situation and existing problems of cost control in each link of the whole life cycle in the internal and external value chain of Company X’s wind power project,cost control measures are proposed in a targeted way.This paper finds that in the external value chain of Company X’s wind power project,there are the problems of unreasonable procurement management mode in the development and construction stage,unreasonable inventory management mode in the production and operation stage,excessive accounts receivable due to the lack of subsidies,and the lack of an effective solution for optimal disposal of retired units in the decommissioning and disposal stage;and in the internal value chain,there are the problems of“price-only theory”in the bidding and purchasing in the development and construction stage,and“price-only theory”in the depreciation of fixed assets in the production and operation stage.In the internal value chain,Company X’s wind power projects have the problems of“price-only theory”in the development and construction stage,fixed asset depreciation to be optimized in the production and operation stage,and single financing method and high cost.In view of the cost control problems of Company X’s wind power project,this paper proposes that it can optimize the procurement management strategy in the development and construction stage of the external value chain,optimize the inventory management mode in the production and operation stage,actively deal with subsidy delinquency through the green certificate transaction and strive for subsidy right loan,improve the utilization rate of existing wind power equipment,and improve the recovery and disposal system and process in the decommissioning and disposal stage;in the internal value chain,it is suggested that Company X’s wind power project should be optimized in the development and construction stage.In the internal value chain,it is recommended that Company X’s wind power projects make use of the bargaining advantage to enhance profit margins and optimize the assessment of bidding indicators during the development and construction phase,and optimize the depreciation method and expand financing channels during the production and operation phase in order to reduce interest expenses.Through targeted cost control measures,it provides reference for promoting the high-quality development of Company X’s wind power projects.更多还原