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论文编号：	10088
作者编号：	2220150432
上传时间：	2018/6/8 10:17:11
中文题目：	基于作业成本法YD火电厂成本控制的研究
英文题目：	Reserch on cost control of YD thermal power plant based on ABC
指导老师：	黄菊珊
中文关键字：	作业成本法；火力发电企业；成本控制
英文关键字：	Activity-based Costing；Thermal Power Plant；Cost Control
中文摘要：	随着我国电力市场的发展，电力体制改革正在不断推进，厂网分开,竞价上网,国家电力公司资产分为发电和电网两类,并进行了两类业务的资产重组,引入竞争机制打破电力企业的垄断。在新的体制下,企业间的竞争会越来越激烈。作为火力发电企业主要原料的煤炭，近年来价格逐渐上涨，极大地影响了企业的利润状况，企业正在承受着成本上升的巨大压力，成本成为火力发电企业运营的关键因素。作业成本法作为一种先进的成本计算方法，已在国内外的制造业中得到了成功的应用。如何将作业成本法引入火力发电企业，成为控制成本的有效工具。对这一问题的研究具有重要的现实意义。论文在对相关文献进行回顾的基础上，以作业成本控制理论为指导，采用规范分析和案例研究相结合的方法，以YD火电厂为例，对基于作业成本法的火电企业成本控制问题进行了系统研究。首先，介绍了YD火电厂的成本构成和成本控制现状，分析了现行成本控制中存在的问题，认为存在这些问题的原因是，火电企业改革前非独立实体，处在计划经济体制下，管理模式僵化。在分析了引入作业成本法的可行性后，提出火电企业应采用作业成本法来进行成本控制。接着，对如何采用作业成本法做了研究，包括资源库建立、作业库建立、成本对象设计、成本动因设计、作业成本计算过程确定。然后，模拟分析了实施作业成本法的效果。认为：作业成本法在火力发电企业成本管理中的应用具有较强的可行性，作业成本管理是火力发电企业成本管理的一种优化选择。本文对基于作业成本法火电企业成本控制问题的研究，对于本类企业乃至其它行业的实体进行成本控制，具有一定的借鉴意义。同时，对于政府了解火力发电行业动态和企业需求，制定有关政策也能提供相应的依据。
英文摘要：	With the development of the electric power market in China, the reform of the power system is constantly advancing, the plant network is separated and the price is bidding for the Internet. The assets of the state power company are divided into two types of power generation and power grid, and the assets of the two types of business are reorganized and the monopolized power plants are broken into the competition system. Under the new system, the competition between enterprises will become more and more intense. As the main raw material of the thermal power plant, the price of coal is increasing in recent years, which greatly affects the profit of the enterprise. The enterprise is under the enormous pressure of rising cost. The cost has become the key factor of the operation of the thermal power enterprises. As an advanced cost calculation method, activity-based costing has been successfully applied in manufacturing industry at home and abroad. How to introduce Activity-Based Costing into thermal power enterprises has become an effective tool to control costs. The study of this problem has important practical significance. On the basis of the review of relevant literature, the paper takes the activity-based cost control theory as the guidance and the method of combining standard analysis and case study, taking YD thermal power plant as an example, and systematically studies the cost control of thermal power enterprises based on activity based costing. First, the cost composition and cost control status of YD thermal power plant are introduced, and the existing problems in the current cost control are analyzed. The reasons for the existence of these problems are that the non independent entity before the reform of thermal power enterprises, under the planned economic system, the management model is rigid. After analyzing the feasibility of introducing activity based costing, it is put forward that thermal power enterprises should adopt activity-based costing to control cost. Then, the research on how to adopt the activity-based costing is made, including the establishment of the resource base, the establishment of the operation library, the design of the cost object, the design of the cost driver and the calculation of the activity cost. Then, the effect of activity-based costing is simulated and analyzed. It is believed that the application of Activity-Based Costing in the cost management of thermal power enterprises has a strong feasibility, and the operation cost management is an optimal choice for the cost management of thermal power enterprises. In this paper, the research on the cost control of thermal power enterprises based on the activity-based costing (ABC) is of certain significance for the cost control of the entities of this kind of enterprise and in other industries. At the same time, it can provide a basis for the government to understand the dynamics and needs of the thermal power industry, and formulate relevant policies.
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