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论文编号：	12035
作者编号：	2320180782
上传时间：	2020/12/10 17:01:38
中文题目：	X供电公司基于全寿命周期的固定资产管理研究
英文题目：	Research on Life Cycle Management of Fixed Assets in a Power Supply Company
指导老师：	陆宇建
中文关键字：	供电公司；全寿命周期管理；固定资产管理
英文关键字：	power supply company; life cycle management; fixed assets management
中文摘要：	供电公司的固定资产具有投资金额大、维修费用高、覆盖范围广、数量种 类多等特点，是企业的主要核心资产。多年来，由于我国经济蓬勃发展，供电 公司电网资产规模扩大迅猛。传统资产管理模式下的设备使用效率低、设备维 修费用大、设备平均寿命短等问题逐步显现。然而近来，随着中国经济步入新 常态，售电量增长逐渐放缓，电力企业经济效益提升及资金保障压力较大。现 阶段供电公司普遍存在决策环节只考虑单一阶段或专业最优、固定资产管理颗 粒度较粗、费用核算仍待细化等问题。此外，供电公司具备实施全寿命周期管 理的良好基础。电力企业组织架构成熟，各环节管控相对较为严格，已形成了 一套较为完备的行业标准。目前，国家电网公司、南方电网公司两大电网集团 正自上而下大力推进资产精益化管理、财务“机器人”及多维精益化体制变革， 这为全寿命周期成本管理多元化数据支撑奠定了有利的基础。 本文结合电网资产及电力企业特点，对 X 供电公司固定资产管理中存在的 主要问题进行原因剖析。围绕固定资产从规划设计、采购建设、运营维护、退 役报废以及评价管控等各环节全寿命周期管理工作要点进行方案设计。从部门 职责、阶段划分、管理内容、关键点管控等角度构建固定资产全寿命周期总体 框架。在管理主体方面，按部门职责界面及流程环节两个方面对 X 供电公司固 定资产管理维度进行划分；在阶段任务方面，按主要目标、工作内容、管理要 点、责任界面对各环节管理内容进行拆解；在管理维度方面，以全寿命周期管 理流程、成本模型构建、多维度管理评价指标体系相结合，搭建 X 供电公司固 定资产全寿命周期闭环管理体系。该固定资产全寿命周期管理方案对解决现阶 段供电公司资产管理中普遍存在的问题有一定借鉴意义及参考价值。
英文摘要：	The fixed assets of electric power enterprises are characterized by large amounts of asset investment, a large number and variety of assets, wide coverage and high maintenance costs, which are the main core assets of electric power enterprises. With economic development, the scale of power supply companies’ assets is expanding rapidly. Problems such as low equipment efficiency, large maintenance costs and short life span of the equipment under the traditional asset management model are gradually emerging. On the other hand, as China's economy enters into a new normal, the rapid growth of electricity will no longer be sustainable, electricity sales have entered the low and medium growth range, power supply companies to enhance efficiency and capital protection under pressure. At this stage, power supply companies generally consider only a single stage or professional optimal decision-making process, coarse granularity of fixed asset management, cost accounting is still to be refined and other issues. In addition, power enterprises have a good foundation for the implementation of whole life cycle management. Mature organizational structure of power enterprises, each link control is relatively strict, has formed a relatively complete set of industry standards. At present, the two major Power Grid groups, State Grid Corporation Corporation of China and China Southern Power Grid Company Limited, are vigorously promoting top-down financial intensive management, lean asset management and multi-dimensional lean system change, which has laid a favorable foundation for diversified data support for whole-life cycle cost management. This dissertation analyzes the main problems in the management of fixed assets of X Power Supply Company by combining the characteristics of fixed assets of electric power companies, and designs a solution for the whole life cycle management of fixed assets from planning and design, equipment procurement, engineering construction, operation and maintenance, and decommissioning and retirement. The overall framework of the whole life cycle of fixed assets is constructed from theperspectives of system, departmental responsibilities, stage division, key point control, process decomposition, etc. The assessment and evaluation aspects are incorporated into the whole life cycle management. The assessment and evaluation process was incorporated into the whole life cycle management system, and the information factor was taken into consideration. In addition, the whole life cycle cost analysis model is built, and X power supply company transformer class assets are selected for empirical analysis, and the limitations of a single link cost analysis are derived. Finally, a whole life cycle management evaluation index system was set up to coordinate the relationship between safety, efficiency and cycle cost, and an index evaluation system containing safety index factors, efficiency and quality index factors, and annual cost index factors was determined. According to the data collected from the indicators, the assessment results will be issued on a monthly, quarterly and annual basis. Horizontal and vertical comparison, analysis of different regions, different departments and different period of safety, efficiency, cost index score, and then the assessment department based on the assessment results to form the corresponding feedback for the development of asset management continuous improvement plan or update and revise the existing indicator system, and ultimately form a closed-loop process of assessment evaluation. The method to solve the current stage of the power supply company's asset management of common problems has a certain reference value and significance.
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