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论文编号：	11394
作者编号：	2320170583
上传时间：	2019/12/13 21:31:24
中文题目：	T电网公司成本管理改进研究
英文题目：	Study on Cost Management Improvement of T Power Grid Company
指导老师：	李姝
中文关键字：	电网企业；成本管理；成本控制
英文关键字：	Power grid enterprise; Cost management; The cost control
中文摘要：	改革开放四十年来，我国国内生产总值快速增长，电力工业也随之得到了迅速发展，电能已成为我国经济和社会发展的命脉之一。电网企业由于产品单一，加之常年处于绝对垄断地位，多年来一直采用完全成本法，即全部成本计入生产成本核算，而不区分期间费用，也不区分电压等级、服务和用户类别。2015年，国家开始新一轮电力体制改革，极大地改变了电网企业的经营模式和盈利能力，经营上要放开两头管住中间，在上网端和销售端引入竞争机制，对输配电环节监管将更加严格，并自2016年起对部分省级试点电网开展以三年为周期的输配电价成本监审工作，逐渐加强的改革措施和的市场化竞争对电网企业成本管理提出了更高的要求。2019年，国家继续推进电力改革，输配电改革及成本监审已在全国铺开，明确要求电网企业按照电压等级、服务和用户类别归集核算输配电成本。为了适应输配电价监审机制和监管模式的变化，也为了适应未来逐步加强的市场化竞争，电网企业迫切需要探索一种能够有效应对监管、适应未来竞争发展的成本管理新模式。 本文在研读梳理国内外成本管理相关文献的基础上，运用目标成本法、成本精细化和全面预算管理等基础理论，对T电网公司（以下简称T公司）的成本管理展开全面研究。通过分析T公司的经营管理特点、成本管理基础、成本管理方式以及成本构成等，指出其存在成本核算粗放导致管理提升难、成本预算管理体系不健全、成本控制差导致管理责任落实难、信息系统建设滞后导致业财数据共享程度低等问题。并逐一探索提出改进措施，本文认为电网产品核算方式特殊，首先应该以更科学、更透明、更规范的核算方式促进成本控制，打通各部门之间的屏障壁垒，利用现代化信息技术，构建多维度成本核算体系，实现将企业成本支出归入电压等级、用户类别、服务等多个维度，满足监管和管理需要。同时通过健全全面预算管理体系、优化成本控制措施、加强信息化系统建设等，多措施齐下同步推进T公司成本管理提升，以期能够给其他电网企业成本管理提供一些借鉴。
英文摘要：	Since the reform and opening up 40 years ago, the GDP of our country has increased rapidly, the electric power industry has also got rapid development, electric power has become one of the lifeblood of our country's economic and social development. Due to the single product and the perennial absolute monopoly position, power grid enterprises have been using the complete cost method for many years, that is, all the costs are included in the production cost accounting, and do not distinguish between period expenses, voltage level, service and user categories. Have begun a new round of reform of electric power system, in 2015, the state has greatly changed the power grid enterprise business models and profitability, operational to open two head to hold the middle, on the Internet and sales side to introduce competition mechanism, the transmission and distribution link regulation will be more strictly, and pilot since 2016 for part of the provincial power grid to carry out the distribution of electricity price cost for three years period whose work, gradually strengthen the marketization reform measures and competition for power grid enterprise cost management put forward higher requirements. In 2019, the state will continue to push forward the reform of electric power transmission and distribution, and the reform and cost supervision and examination have been carried out across the country, clearly requiring power grid enterprises to collect and calculate the cost of transmission and distribution according to the voltage level, service and user category. In order to adapt to the changes of the supervision and approval mechanism and supervision mode of electricity transmission and distribution price, as well as to adapt to the gradually strengthened market-oriented competition in the future, power grid enterprises urgently need to explore a new cost management mode that can effectively cope with the supervision and adapt to the development of future competition. On the basis of studying and combing the related literature of cost management at home and abroad, this paper applies the basic theories of target cost method, cost refinement and comprehensive budget management to conduct a comprehensive study on the cost management of T power grid company (hereinafter referred to as T company). Through analyzing the characteristics of the T company's operation and management, cost management, cost management and cost, and points out that the existence of cost accounting and extensive in management ascension, cost budget management system is not sound, poor cost control in management responsibility to carry out the information system construction lag, low level of industry financial data sharing problem. And one by one, to explore the improvement measures are proposed, this paper argues that grid accounting, special products, first of all should be in a more scientific, more transparent, more standardized accounting, promote the cost control, barriers to get through the barrier between the various departments, use of modern information technology, build a multidimensional cost accounting system, realize the enterprise cost in multiple dimensions such as voltage grade, user categories, service, meet the needs of the supervision and management. At the same time, through improving the overall budget management system, optimizing cost control measures, strengthening the construction of information system, and so on, multiple measures are taken to promote the improvement of T company's cost management simultaneously, in order to provide some reference for other power grid enterprises in cost management.
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