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MBA硕士论文_NL公司光伏EPC项目成本管理研究DOC

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文本描述
摘要
NL 公司光伏 EPC 项目成本管理研究
能源是中国当代经济社会发展的重要物质基础,能源供给不足日益成为制
约经济社会发展的瓶颈。伴随着愈来愈紧张的世界能源形势,世界上绝大多数
国家都非常重视可再生能源的开发及利用。这其中,太阳能光伏发电在中国的
发展最为迅速的,因此光伏电站项目实施的 EPC 总承包管理在中国也越来越被
重视

根据国家能源局 2016 年底公布的中国电力发展十三五规划所述,预计到
2020 年,中国光伏电站总装机容量将达到或超过 110 吉瓦,统计到 2016 年年
底,我国光伏电站总装机容量已位居全球第一,已达 77 吉瓦。市场的大爆发和
伴随着国家“十三五”规划及各项利好政策的出台,越来越多的企业开始涉足
光伏行业,光伏产业经历了兼并、重组的整合浪潮,即将拉开新的一轮惨烈的
竞争。光伏 EPC 企业只有通过在管理和运营上不断创新和优化、提升效率、以
降低成本,才能适应日益低廉的价格竞争,才能生存下来,最终实现企业的健
康可持续发展

成本管理作为光伏 EPC 项目管理的核心内容之一,因其能够直接影响到项
目的最终利润目标而显得尤其重要,它也是影响 EPC 项目实施成败的关键性要

本文是以某上市公司旗下新能源板块子公司 NL 公司为研究对象,尝试以项
目管理及成本管理理论为基础,借鉴前人的研究成果,以 NL 公司在光伏电站、
风能电站 EPC 项目成本管理中的具体实践为依据进行研究分析的方法,通过剖
析 NL 公司新能源 EPC 项目管理现阶段的实际状况、暴露出来的成本管理问题点
及原因分析,提出 NL 公司现阶段的成本改善措施。再进一步分析研究构建适合
NL 公司自身特点的光伏 EPC 项目成本管理的模式(目标成本+动态成本+责任成
本),并对项目各实施阶段的成本过程管控提出具体的建议。本论文所得出的研
究结论有一定的现实意义,希望本论文的研究分析能够帮助 NL 公司改善现阶段
光伏 EPC 项目的成本管理现状,并且进一步推动公司逐步建立并完善项目成本II
管控体系,以达到从根本上解决问题,实现控制成本、提高项目效益、防范风
险、提升企业竞争力的目的。同时本研究所得出的结论可直接应用于其他光伏
EPC 项目的成本管控,能够为提高光伏 EPC 项目成本管理水平提供一定的理论
与实践参考

关键词:
光伏 EPC,项目管理,成本管理III
Abstract
Research on cost management of photovoltaic EPC project
of NL company
Energy is an important material basis of China&39;s contemporary economic and
social development, and the lack of energy supply has increasingly become the
bottleneck restricting economic and social development. With the increasingly tense
world energy situation, most countries in the world attach great importance to the
development and utilization of renewable energy. Among them, the solar
photovoltaic power generation in China is the most rapid development, so the
implementation of photovoltaic power plant project EPC general contracting
management in China has also been more and more attention.
According to the National Energy Board announced at the end of 2016 China&39;s
power development thirteen five plan, is expected by 2020, China&39;s total installed
capacity of photovoltaic power plants will reach or exceed 110 GW, statistics to the
end of 2016, China&39;s total installed capacity of photovoltaic power plants Ranking
first in the world, has reached 77 GW. The market outbreak and with the national
thirteen five plan and the introduction of favorable policies, more and more
enterprises began to get involved in the photovoltaic industry, photovoltaic industry
experienced a merger, reorganization of the wave of integration, is about to open a
new one Round of fierce competition. PV EPC enterprises only through the
management and operation of continuous innovation and optimization, improve
efficiency and reduce costs, in order to adapt to increasingly low price competition,
to survive, and ultimately achieve the healthy and sustainable development of
enterprises.
Cost management, as one of the core elements of PV EPC project management,
is particularly important because it can directly affect the project&39;s ultimate profit
target. It is also a key factor affecting the success of EPC project implementation.IV
This paper is based on a new energy plate subsidiary NL company as a research
object, try to project management and cost management theory, based on previous
research results to NL companies in the photovoltaic power plant, wind power plant
EPC project cost management The paper analyzes the actual situation of NPC&39;s new
energy EPC project management at present and exposes the cost management
problem and the reason analysis, and puts forward some suggestions on the cost
improvement measures of NL Company at the present stage. (Target cost + dynamic
cost + responsibility cost), and put forward specific suggestions on the cost process
control of each stage of operation. The research conclusion of this paper has certain
practical significance, hope that the research analysis of this paper can help NL
company to improve the current situation of PV EPC project cost management, and
further promote the company to gradually establish and improve the project cost
control system to achieve Fundamentally solve the problem, to achieve cost control,
improve project efficiency, prevent risks, enhance the competitiveness of enterprises.
At the same time, the conclusion of this study can be directly applied to the cost
control of other PV EPC projects, which can provide some theoretical and practical
reference for improving the cost management level of PV EPC project.
Key words:
Photovoltaic EPC, project management, cost managementV
目 录
论文摘要.. I
ABSTRACT..... III
第 1 章 绪论......1
1.1 研究背景及意义1
1.1.1 研究背景1
1.1.2 研究意义2
1.2 国内外研究现状3
1.2.1 国外研究现状....3
1.2.2 国内研究现状....4
1.3 研究内容 ...........5
1.4 研究方法及创新6
1.4.1 本文采用的研究方法....6
1.4.2 本文研究的创新性........6
1.5 本章小结 ...........7
第 2 章 EPC 项目成本管理理论综述...8
2.1 EPC 项目成本管理的概念.........8
2.2 EPC 项目成本管理的过程和内容框架.8
2.2.1 项目资源计划....9
2.2.2 项目成本估算..
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