本文经过深入查阅资料和研究,内容主要分为六部分:第一部分绪论里主要介绍了
本课题研究背景及意义,国外电力成本问题研究脉络,国内电厂成本管理研究现状,研
究框架和研究方法;第二部分是企业成本管理相关理论和现状,主要内容有成本管理的
基本内涵,战略成本管理理论,组织间成本管理伦理等;第三部分是 HJ 电厂成本管理现
状分析,首先介绍了企业概况,接下来分析了电厂企业成本管理现状;第四部分探析HJ
电厂成本管理存在问题及原因,明确电厂成本管理存在的问题,问题主要表现在电厂燃
料成本配比不合理、安全设施治理费用未落实、计划检修费用不足、成本管理观念落后
和尚未形成成本管理的企业文化五个方面。主要原因在于制度不能贯彻执行,成本管理
意识不强和成本管控未同企业战略发展相结合;第五部分提出了HJ 电厂发电成本管理目
标及对策,电厂发电成本管理目标是:加强人员管理,提高劳动生产率;建立规范、统
一、标准的权责利相结合的成本管理体制等。电厂成本管理对策主要是五个方面,具体
有合理分配燃料成本;完善安全生产管理体制机制;提高设备性能,降低折旧费用;提
高成本管理意识,降低财务费用;建设企业成本管理文化。第六部分是本文的研究结论
经过分析之后总结HJ 电厂成本管理存在的优点和缺点,指出其还存在的问题和原因,针
对原因进行改进。只要坚定信心努力完成任务目标,不断提升规范管理水平,HJ 电厂的
成本管理会越来越完善
沈阳大学硕士学位论文沈阳大学硕士学位论文
II
关键词:成本管理,成本控制,战略思考,体系III
Study on Production Cost Management of Inner HJ Mongolia
Power Plant
Abstract
Electric power enterprises are an important economic force in the national economy and
play an important role in the development of China&39;s socialist market economy. At present,
China&39;s power enterprises the system is not perfect in the cost management system and is loose
in the cost management in the prevalence of over-management, lacking of investment in
technological innovation, costing management methods behind. Market concept is not strong,
and has one-sided pursuit of scale. The product competitiveness is not strong, and has low
degree of social recognition, and the cost management team lack of talent, then internal staff
enthusiasm is not high and so on. To solve these problems, we must establish a cost-effective
concept, strengthen the sense of innovation and optimize the value chain network and build a
cost management professional team. We can establish a sound cost management system.
Controlling the cost of the enterprise has a corresponding system construction . It will improve
the efficiency of capital operation and increse the attention to the construction of enterprise
information and other methods to try. In the Tongliao economic operation and further
development process, HJ power plant enterprise cost management has been increasingly caused
bythelocalgovernmentattentionandconcern.
This paper is divided into six parts: the first part of the introduction.This part mainly
studies the background and significance of this research, the status quo of foreign research and
the current situation of domestic research, the current situation, research framework and
research methods of domestic power plant cost management research. The second part is the
theory and current situation of enterprise cost management. The main contents are the basic
connotation of cost management, the theory of cost management, and the current situation of
cost management theory of HJ power plant. The third part is the analysis of the present situation
of HJ power plant cost management. Firstly, it introduces the enterprise profile, and then
analyzes the current situation of power plant enterprise cost management, power plant
enterprise cost main project, power plant cost management, power plant cost management
沈阳大学硕士学位论文Abstract
IV
system and power plant production cost management. The fourth part analyzes the problems
and causes of the cost management of HJ power plant, clarifies the problems existing in the cost
management of power plant. The main problems are the unreasonable cost of fuel ratio in the
power plant, the cost of security facilities is not implemented, the cost of planned maintenance
is insufficient, the cost management is backward and Has not yet formed a cost management of
corporate culture and other five aspects. The reason is that the system can not be implemented,
the cost management is not strong and cost control is not combined with the strategic
development of enterprises. The fifth part puts forward the goal and countermeasures of HJ
power plant power generation cost management. The goal of power generation power
generation management is: to strengthen personnel management, to improve labor productivity;
to establish cost management system combining standard, unified and standard rights and
responsibilities. Power plant management measures are mainly five aspects, the specific
allocation of fuel costs; improve the safety management system; improve equipment
performance, reduce depreciation costs; improve cost management awareness, reduce financial
costs; build enterprise cost management culture. The sixth part is the conclusion and the
prospect. After summarizing the advantages and disadvantages of HJ power plant cost
management, it points out its existing problems and causes, and makes improvements to the
reasons. As long as the firm confidence, and strive to complete the task objectives, and
constantly improve the standard management level, the development and improvement of
circulareconomy. HJ powerplantcostmanagementwillbe moreand moreperfect.
Keywords:costmanagement, costcontrol, strategicthinking, systemV
目 录
摘要.I
Abstract.........III
第1 章 绪 论...........1
1.1 课题研究背景1
1.2 研究意义........1
1.3 国内外研究综述........ 2
1.3.1 国外研究现状.3
1.3.2 国内研究现状.4
1.4 研究内容........5
1.5 研究方法........6
1.6 创新点...........7
第2 章 企业成本管理相关理论概述.8
2.1 成本管理的基本内涵......
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