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论文编号：	11621
作者编号：	2320170863
上传时间：	2020/6/10 9:29:32
中文题目：	电网企业成本精益化管理研究
英文题目：	Research on cost lean management of Power Grid Enterprises
指导老师：	刘彦平
中文关键字：	电网企业；成本管理；全寿命周期管理；精益管理
英文关键字：	Power Grid Enterprises; Cost Management; Life Cycle Management; Lean Management
中文摘要：	经济增速放缓、电力体制改革和输配电定价成本监审为电网企业带来了巨大的盈利压力，电网企业内部管理面临着巨大挑战。以电网企业为研究对象，提出一套具有普适性的成本精益化管理体系，使其既遵循企业经营战略、满足企业经营，又符合外部监管要求，提升成本管理水平，是解决电网企业困境的重要举措。 本文结合国家政策要求，应用精益管理理论，基于电网企业成本管理的共性特点，以解决成本管理问题为导向，以价值链理论和持续改善理论为理论基础，对电网企业成本管理体系进行精益改进设计，形成包括“核算与评价体系、反馈与控制机制、管理策略、保障措施”的电网企业成本精益化管理闭环管控体系，并介绍了J电力公司开展成本精益化管理的实施成效，实现提升成本管理水平、降本增效、可持续发展的目标。 本文结合监管要求和企业运营需要，一是设计了2个成本精益化管理诊断工具，即成本精益核算体系和成本管理评价体系，对成本精益化管理过程和效果进行问题诊断并建立反馈与控制机制，实现“诊断-反馈-再诊断”的闭环管控；二是提出了3个维度的成本精益化管理策略，从体系和机制管理、资产全寿命周期成本管理以及企业文化管理3个维度推进成本精益化管理体系构建；三是健全了4类保障措施，从“组织、制度、技术、人才”四个方面支撑成本精益化管理体系，实现跨专业、跨部门、跨流程的成本精益化管控。四以J电力公司为例，明确了成本精益化管理体系的可行性和普适性，为各级电网企业打造了成本精益化管理体系的标杆，对电网企业渡过难关具有重要意义。
英文摘要：	The slowdown of economic growth, the reform of power system and the supervision and examination of transmission and distribution pricing cost have brought huge profit pressure to Power Grid Enterprises, and the internal management of Power Grid Enterprises is facing great challenges. Taking Power Grid Enterprises as the research object, this paper proposes a set of cost lean management system with universality, which can not only follow the enterprise management strategy, meet the enterprise management, but also meet the external regulatory requirements, and improve the cost management level. It is an important measure to solve the dilemma of Power Grid Enterprises. Based on the common characteristics of cost management of Power Grid Enterprises, guided by solving cost management problems, and based on the theory of value chain and continuous improvement, this paper designs the cost management system of Power Grid Enterprises with lean management theory in combination with the national policy requirements, and forms "accounting and evaluation system, feedback and control mechanism, management strategy and guarantee" This paper introduces the closed-loop management and control system of cost lean management in Power Grid Enterprises, and introduces the implementation effect of cost lean management in J Electric Power Company, so as to achieve the goal of improving cost management level, reducing cost and increasing efficiency, and sustainable development. In this paper, two diagnostic tools of cost lean management, namely cost lean accounting system and cost management evaluation system, are designed to diagnose problems in the process and effect of cost lean management and establish feedback and control mechanism to realize the closed-loop management and control of "diagnosis feedback re-diagnosis" in combination with regulatory requirements and business operation needs; and three dimensions of cost lean management are proposed The management strategy is to promote the construction of cost lean management system from three dimensions of system and mechanism management, asset life cycle cost management and corporate culture management; the third is to improve four kinds of safeguard measures, support the cost lean management system from four aspects of "organization, system, technology and talent", and realize the cost lean management and control across disciplines, departments and processes. Fourthly, taking J Electric Power Company as an example, the feasibility and universality of the cost lean management system are clarified, and the benchmark of the cost lean management system is built for all levels of Power Grid Enterprises, which is of great significance for Power Grid Enterprises to overcome difficulties.
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