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MBA硕士毕业论文_ATAY发电公司燃料成本管理研究DOC

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I 摘要 2002年,电力行业实行电力体制改革,发电企业走向市场,成为竞争主体。期间电 力投资急剧增长,煤炭价格一路走高,2008年开始,发电企业陷入严重亏损阶段,2012 年煤炭产能过剩现象凸显,在国家干预下,煤价得以控制,发电企业迎来了扭亏为赢的 局面。同时,也面临着严峻的外部考验,一是电力产能过剩,电力市场化,越来越多的 发电企业争夺有限的电量市场,竞争将更加激烈;二是在国家大力支持清洁能源发展的 政策下,新能源的装机容量和发电量不断增加,未来火电企业的生存空间将不断减少; 三是国家节能减排政策不断加大落实考核力度,环保成本不断增加企业的支出。火电企 业开始重视成本控制,减低成本增强效益是首要任务。在发电总成本中燃料成本占据了 75%的比重,因此对燃料成本管理进行研究和分析具有极其重要的意义。 本文以ATAY发电公司作为研究对象,分析了燃料成本管理存在的问题及成因,从 燃料的市场分析、采购的管理、最优采购方案、燃料的物流管理、验收管理、对标管理、 配煤掺烧模型、燃料全流程信息化管理系统八个方面提出提升方案,并提出了完善管理 制度、管理机构、提升人员素养、强化作风建设四个方面的保障措施,使得燃料成本管 理更加科学化、精细化,致力于让企业获得更大的收益。 关键词,火电企业,燃料成本管理,最优采购方案,配煤掺烧模型,成本控制西北大学硕士学位论文 II ABSTRACT In 2002, the electric power industry carried out the reform of the electric power system, and the power generation enterprises entered the market and became the main competitors. During this period, electricity investment increased sharply and coal price went up all the way. Starting in 2008, power generation enterprises fell into a serious loss stage. In 2012, the phenomenon of excess coal production capacity was highlighted. Under the intervention of the state, coal price was controlled, and power generation enterprises ushered in a situation of turning losses into wins. At the same time, it is also facing severe external challenges. First, the overcapacity of electric power, the marketization of electric power, more and more power generation enterprises compete for the limited electricity market, and the competition will become more intense. Second, under the policy of vigorously supporting the development of clean energy, the installed capacity and power generation of new energy will continue to increase, and the living space of thermal power enterprises will continue to decrease in the future. Energy emission reduction policies continue to increase the implementation of assessment efforts, environmental protection costs continue to increase the expenditure of enterprises. Thermal power enterprises began to pay attention to cost control, reducing costs and enhancing efficiency is the primary task. Fuel cost accounts for 75% of the total cost of power generation, so it is very important to study and analyze fuel cost management. This paper takes ATAY Power Generation Company as the research object, analyses the problems and causes of fuel cost management, and puts forward the upgrading scheme from eight aspects: fuel market analysis, purchase management, optimal purchase scheme, fuel logistics management, acceptance management, benchmarking management, blending coal model, fuel whole process information management system, and puts forward the improvement of management system and management. Institution, personnel quality improvement and style construction are four safeguard measures to make fuel cost management more scientific and refined, and to strive for greater profits for enterprises. Keywords: hermal power enterprises, fuel cost management, optimal procurement scheme, coal blending model, cost control目 录 III 目 录 摘要...................................................................................................................................I ABSTRACT ...................................................................................................................... II 目 录................................................................................................................................III 第一章 导论......................................................................................................................1 1.1 选题背景与研究意义 ..............................................................................................1 1.1.1 选题背景 ...........................................................................................................1 1.1.2 研究意义 ..........................................................................................................2 1.2 研究对象与研究方法 ..............................................................................................2 1.2.1 研究对象 ...........................................................................................................2 1.2.2 研究方法 ...........................................................................................................2 1.3 研究思路与框架结构 ..............................................................................................3 1.4 论文的贡献 ..............................................................................................................5 第二章 企业燃料成本管理的理论概述与研究现状......................................................6 2.1 成本管理的要点内容 ..............................................................................................6 2.1.1 成本管理的内涵 ...............................................................................................6 2.1.2 成本管理的原则 ...............................................................................................6 2.1.3 成本管理的内容 ...............................................................................................7 2.2 成本管理的理论基础 ..............................................................................................8 2.2.1 作业成本管理 ...................................................................................................8 2.2.2 战略成本管理 ...................................................................................................9 2.3 发电企业燃料成本及其管理理论 ........................................................................ 11 2.3.1 发电企业燃料成本的概述 ............................................................................. 11 2.3.2 发电企业燃料成本因素分析 .........................................................................12 2.4 发电企业燃料成本研究概述 ................................................................................14 第三章 ATAY 发电公司燃料成本管理存在问题与成因.............................................16 3.1ATAY 发电公司概况 ..............................................................................................16 3.1.1ATAY 发电公司简介 .......................................................................................16西北大学硕士学位论文 IV 3.1.2ATAY 发电公司管理机构............................................................................... 16 3.1.3 燃料管理机构及相关部门概述..................................................................... 17 3.1.4ATAY 发电公司成本构成............................................................................... 18 3.1.5 燃料成本管理体系......................................................................................... 19 3.1.6 燃料成本管理链条......................................................................................... 19 3.2ATAY 发电公司燃料成本管理存在问题.............................................................. 20 3.2.1 供应基础薄弱................................................................................................. 20 3.2.2 入厂标煤单价区域对标落后......................................................................... 20 3.2.3 配煤掺烧力度较小......................................................................................... 21 3.3ATAY 发电公司燃料成本管理存在问题的成因.................................................. 21 3.3.1 国家政策方面的原因..................................................................................... 21 3.3.2 机组设备方面的原因..................................................................................... 22 3.3.3 人员方面的原因............................................................................................. 22 3.3.4 先天条件方面的原因..................................................................................... 22 第四章 ATAY 发电公司燃料成本管理提升的思路和原则......................................... 23 4.1ATAY 发电公司燃料成本管理提升的思路.......................................................... 23 4.2ATAY 发电公司燃料成本管理提升的原则.......................................................... 23 第五章 ATAY 发电公司燃料成本管理提升方案......................................................... 25 5.1 紧盯市场变化,提升应对能力............................................................................ 25 5.1.1 把握市场走向..................................................................................................... 25 5.1.2 踏准采购节奏................................................................................................. 25 5.1.3 加强市场分析................................................................................................. 25 5.2 落实四优化,提升保供控价能力........................................................................ 26 5.2.1 优化省内和省外长协的采购比例................................................................. 26 5.2.2 优化长协和市场的采购比例......................................................................... 26 5.2.3 优化长焰和贫瘦的采购比例......................................................................... 27 5.2.4 优化公路和铁路的运输结构......................................................................... 27 5.3 利用燃料最优化采购系统,优化采购煤种........................................................ 28 5.3.1 燃料最优化采购系统的理论基础................................................................. 28 5.3.2 燃料最优化采购系统的实例分析................................................................. 29目 录 V 5.3.3 完善燃料最优化采购系统 .............................................................................31 5.4 应用燃料物流管理系统,提升调运能力 ............................................................32 5.4.1 汽车物流管理系统概述 ................................................................................32 5.4.2 火车调运信息系统概述 .................................................................................33 5.4.3 燃料物流管理系统的优势 .............................................................................33 5.5 抓好验收环节,堵塞管理漏洞 ............................................................................34 5.5.1 加强质量验收管理 .........................................................................................34 5.5.2 提高设备管理水平 .........................................................................................34 5.5.3 加强厂矿差管理 .............................................................................................34 5.5.4 加强过程监督 .................................................................................................35 5.6 深化对标管理,促进各项指标持续前进 ............................................................35 5.6.1 建立对标体系 .................................................................................................35 5.6.2 健全考核机制 .................................................................................................36 5.6.3 学习先进经验 .................................................................................................36 5.6.4 不断分析改进 .................................................................................................36 5.7 加强配煤掺烧,提升入炉管控能力 ....................................................................37 5.7.1 配煤掺烧的含义 .............................................................................................37 5.7.2 配煤掺烧的原则 ............................................................................................37 5.7.3 主烧和掺烧煤种的标准 ................................................................................38 5.7.4 构建配煤掺烧模型 .........................................................................................38 5.7.5 强化配煤掺烧的措施 ....................................................................................39 5.8 加快燃料全流程信息化管理系统应用,提升防控风险能力 ............................41 5.8.1 燃料全流程信息化管理系统实施原则 .........................................................41 5.8.2 燃料全流程信息化管理系统应用范围 ........................................................42 5.8.3 燃料电子竞价平台概述 .................................................................................42 5.8.4 燃料调度中心概述 .........................................................................................42 5.8.5 燃料三大项目概述 .........................................................................................43 5.8.6 全面应用燃料全流程信息化管理系统 .........................................................44 第六章 ATAY 发电公司燃料成本管理提升方案配套措施.........................................46 6.1 完善管理制度 ........................................................................................................46西北大学硕士学位论文 VI 6.2 完善管理机构........................................................................................................ 46 6.3 提升人员工作素养................................................................................................ 46 6.4 强化人员作风建设................................................................................................ 47 第七章 结论.................................................................................................................... 48