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本文以中广核风电项目的成本管理为研究方向，以成本管理中的“管理”为
研究对象，通过使用文案调查法、问卷调查法、深度访谈发、财务模型分析法等
研究方法和工具，对影响成本管理正常进行的关键要素进行庖丁解牛，找出影响
中广核风电项目成本管理的五个关键问题：第一，成本管理重要性认识不足，主
要表现在高层领导不重视，日常宣贯不到位，基层员工不落实，对成本管理浮于
表面，这些问题造成从领导到员工对成本管理的漠视，也造成了成本管理成为一
纸空谈；第二，成本管理监督管理机制有待构建，有管理但却没有相应的监管机
制，也成为棘手问题之一，监管的目的是为了使成本管理掷地有声，但通过问卷
和访谈调查发现，目前中广核风电没有相应的监管机制和奖励机制，成本管理究
竟落实到什么程度不清楚，监督流程没有实效，监督体制没有健全，这样的管理
怎么能真正出成效；第三，成本管理组织和个人职责定义不清晰，管理层和基层
员工不清楚自己在组织当中的位置，也不了解在成本管理当中所应该担当的责任，
这就造成了职责不清互相推诿，最后发现大量铺张浪费现象，成本管理根本没有
真正的“管”起来；第四，对影响成本数据的财务关键因素分析不到位，没有数
据支撑的管理也是不到位的，而对影响成本管理的财务敏感性因素成本管理者都
不清楚，到底影响了多少也不了解，不知道某个指标下降了多少会对收益率影响
多大，处于混乱状态；第五，全面完整项目成本管理流程体系缺失，信息时代流
程大数据为基础的管理才是真正的管理，而目前中广核风电的整体流程没有打通，
概算、预算、核算体系没有串联，流程体系上管控失利，没有在流程上做到端对
端的对接，造成管理出现无系统支撑的状态
本文基于以上五个关键问题的深入研究，参考成熟的项目成本管理方法，结
合公司的实际情况，科学的分析出了“四根支柱”“一个底座”的中广核风电项
目成本管理策略模型，通过四个具体策略的支撑和一个底座的奠基，搭建出一个
坚固房屋架构，形成一套完整的中广核风电项目成本管理策略体系。整套体系从MBA 学位论文 作者：李明明 中广核风电公司风电项目成本管理策略研究
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营造氛围和扭转项目公司领导和员工的成本管理意识出发，通过构建管理有效的
组织结构来清晰责任承接目标，再对具体的财务成本数据分析，量化影响成本管
理的财务敏感性数据，进而形成端对端项目管理监督流程体系，最后通过执行项
目成本管理的PDCA运作，使策略不断的优化和进步，来完成整体策略的闭环实施
本文的最后，为了确保成本管理策略的有效开展，还制定了详细的实施流程
和保障措施，通过责任的明确，具体考核措施的落实和技术平台的支撑，来为中
广核风电项目的成本管理保驾护航。最后实现中广核风电项目逐步降低成本，提
高管理效率，整体盈利的最终目的,使绿色能源真正的进入千家万户
关键词：风力发电，风电项目，成本管理MBA 学位论文 作者：李明明 中广核风电公司风电项目成本管理策略研究
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Abstract
Prompted by global warming, clean energy has gradually become a must-use in the world.
China, as a key member in the fight with climate change, has been dedicated to the improvement
of clean energies, such as wind power, in the past two years. In the 12th-five-year-plan period,
China has drawn the world’s attention to its clean energy development. Of all clean powers, wind
power has been chosen as one of China’s strategic energies, a vital part of China’s future clean
energy industry. CGN has been diligently working on wind power development and become the
third biggest wind power company in China within ten years. Such a rapid growth, however, has
also caused many problems in the company’s cost management and hindered the company from
more efficient operation.
This thesis is focused on the “management” of CGNWP’s project cost. In this paper, through
methods such as data analysis, questionnaire survey, detailed interview, financial model analysis,
the five key issues in the company’s cost management have been found: 1)The company’s leaders
and employees both lack a good understanding of the importance of cost management and thus
have created an atmosphere of underestimating cost management throughout the company. 2) The
cost management supervision system is yet to be completed. According to our survey and
interviews, there is a cost management system in CGNWP but no corresponding regulatory or
incentive mechanism, which makes it hard to know to what degree cost management has been
carried out. 3) The management and employees both are not clear about their role in cost
management. Under-defined responsibilities for cost management have bred in relevant
departments the shirking of duties and waste of resources. 4) The key financial factors in project
cost are ill-analyzed. The lack of accurate data means the influence of any index downswing on
the rate of return is not rightly predicted, which only leads cost management to chaos. 5) The
current cost management mechanism is not only incomplete but also outdated. In the information
age, an IT-based consistent management procedure is essential. At present, CGNWP’s cost
management is separated; estimates, budget decisions and accounting are not connected as an
organic whole. The company suffers from the unsystematicalness its lack of end-to-end
management mechanism brings about.
In this thesis, a set of strategies, the Four Pillars and One Base model, are devised on the
basis of successful measures to manage project cost in order to address the major issues mentioned
above. A base supported by four specific strategies will make firmer the house, the CGNWPMBA 学位论文 作者：李明明 中广核风电公司风电项目成本管理策略研究
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project management system. The whole system is aimed at raising the cost management awareness
of the company&39;s employees and management. Specifically, an more efficient organization
structure is needed to clarify cost management responsibilities, sensitive cost-affecting factors
should be quantified in financial analysis, end-to-end project management supervision mechanism
should be completed, and the PDCA for project cost management will be carried out to optimize
the strategies and achieve the closed-loop operation of the system.
At the end of this paper, to ensure the effectiveness of the cost management strategies, a
detailed implementation and supervision process is provided. Clear responsibilities, specific
assessment measures and proper technical support are sure to safeguard the whole CGNWP
project cost management. Achieving this goal, CGNWP will be one step closer to the ultimate goal
of all its projects – bringing green energy to every household in China.
Key words: wind power, wind power project, cost managementMBA 学位论文 作者：李明明 中广核风电公司风电项目成本管理策略研究
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目录
中文摘要..I
Abstract ..III
一、引言.1
（一）研究背景与意义....1
（二）研究思路与方法....4
（三）研究内容与创新....6
二、成本管理的相关理论和方法概述 ..8
（一）成本管理概念........8
（二）成本管理内容........9
（三）成本管理方法和工具......14
三、中广核风电项目成本管理现状调查与分析.........18
（一）公司概况介绍......18
（二）调查方案设计......19
（三）问卷分项分析......22
（四）访谈内容分析......25
（五）财务数据分析......27
（六）调查与分析结论..........
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