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论文编号：	10356
作者编号：	2120163055
上传时间：	2018/12/6 9:36:05
中文题目：	DG发电厂基于内部价值链的成本控制研究
英文题目：	Research on Cost Control of DG Power Plant Based on Internal Value Chain
指导老师：	王志红
中文关键字：	成本控制；价值链；发电企业
英文关键字：	cost control；value chain；power enterprise
中文摘要：	伴随着电力体制改革以及环保压力不断增大所带来的影响，现有火力发电企业的竞争也变得更加激烈。由于电力产品具有同质性，不同发电企业生产的电力产品不存在差异，因此火力发电企业的竞争主要在于成本的竞争，提高竞争优势的关键就是实施有效的成本控制。成本控制不仅会影响企业的发展，也会对电力生产的安全造成影响。 本文的研究目的就是在当前电力市场的需求下滑、竞争日益加剧的新形式下，帮助发电企业推进先进的成本管理理念、科学的成本控制方法，加强企业的管控力度，实施行之有效的成本控制，从而达到降低企业成本的目的，提高发电企业的竞争能力。本文的研究思路是从企业的内部价值链分析入手，找出企业内部价值链中有待改进的作业环节，从而挖掘企业的成本潜力，最终达到控制成本的目的。 首先，本文以DG发电厂作为研究对象，就该企业的生产经营情况，目前的成本构成、成本特点进行了相应地介绍，从目前的成本控制方法和成本控制效果两个方面，对其成本控制现状进行了分析，并指出了DG发电厂由于使用传统的成本控制方法导致的一些问题，以及生产经营的各个环节在成本控制中存在的问题。 其次，本文将DG发电厂的实际情况与价值链理论相结合，讨论了内部价值链理论在DG发电厂成本控制中的具体运用。本文通过对DG发电厂的内部价值链进行了识别与分析，确定了在DG发电厂的内部价值链中，成本控制的重点环节为燃料采购、生产运行、检修维护这三个环节，对其中存在的问题进行进一步的探究，并针对这三个重点环节提出了相应的优化改进建议，从而帮助DG发电厂降低企业成本，提高竞争优势。 最后，本文讨论了DG发电厂在实施基于内部价值链的成本控制时，应该具备的保障措施，并对实施后的预期效果进行了描述。实施基于内部价值链的成本控制，不仅能够帮助DG发电厂挖掘出企业降低成本的潜力，还能在此基础上对内部价值链进行优化，逐步改进低效的作业环节，有利于生产效率的提高、企业成本的降低，从而增加企业的竞争优势。
英文摘要：	With the impact of the power system reform and increasing environmental pressures, the competition of existing thermal power generation companies has become more intense. Since power products are homogeneous, there is no difference in power products produced by different power generation companies. Therefore, the competition of thermal power generation enterprises mainly lies in cost competition. The key to improving competitive advantage is to implement effective cost control. Cost control will not only affect the development of enterprises, but also affect the safety of power production. The purpose of this paper is to help power generation enterprises to promote advanced cost management concepts, scientific cost control methods, strengthen enterprise management and control, and implement effective cost control under the current new pattern of declining demand and increasing competition in the power market. In order to achieve the goal of reducing the cost of enterprises, and to improve the competitiveness of power generation companies. The research idea of this paper is to start from the analysis of the internal value chain of the enterprise, find out the operation links in the internal value chain of the enterprise, and explore the cost potential of the enterprise, and finally achieve the purpose of controlling costs. Firstly, this paper takes DG power plant as the research object, introduces the production and operation situation of the enterprise, the current cost structure and cost characteristics, and introduces the current situation of cost control of enterprises from two aspects of cost control method and cost control effect. The analysis pointed out some problems caused by the use of traditional cost control methods in DG power plants, as well as problems in cost control in all aspects of production and operation. Secondly, this paper combines the actual situation of DG power plant with the value chain theory, and discusses the specific application of internal value chain theory in the cost control of DG power plants. This paper identifies and analyzes the internal value chain of DG power plant, and determines that in the internal value chain of DG power plant, the key links of cost control are fuel procurement, production operation, maintenance and repair. The problem is further explored, and corresponding optimization suggestions for these three key points are proposed to help DG power plants reduce enterprise costs and improve competitive advantage. Finally, this paper discusses the safeguards that DG power plants should have when implementing cost control based on internal value chains, and describes the expected effects after implementation. Implementing cost control based on internal value chain can not only help DG power plants to tap the potential of enterprises to reduce costs, but also optimize internal value chain on this basis, gradually improve inefficient operation links, and improve production efficiency, the reduction of corporate costs, thereby increasing the competitive advantage of enterprises.
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