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论文编号：	1223
作者编号：	2120072166
上传时间：	2009/6/11 22:59:08
中文题目：	辽宁清河发电有限公司煤炭成本控
英文题目：	The reseach on the coal cost c
指导老师：	周建
中文关键字：	成本控制;火力发电企业;价值链;
英文关键字：	Cost control;power generation
中文摘要：	摘要 2008年以来国内外的经济形势发生了重大的变化，世界的能源价格将逐渐趋同，出现了起涨起落的格局。煤炭能源做为固有的稀缺资源，会随着全球消耗的增加逐年减少，价格也会在一定时期内具有刚性，而其在火力发电企业发电成本中的比重较大，约占60%-70%。因此，火力发电企业生产经营受到了前所未有的挑战和严峻的考验，受电煤价格持续上涨的影响，2008年国内五大发电集团全部亏损，火力发电行业经营形势发生逆转，行业的整体成本增速显著高于收入增速，财务风险加大，经济效益大幅度下滑。 本文认为我国火力发电企业煤炭成本控制模式的建立是火力发电企业保持竞争优势的有效手段，是当前解决由于煤炭价格高居不下火力发电企业成本增速过快的有效途径。通过煤炭成本控制模式的建立并有效实施，不仅可以降低煤炭上涨带来的不利影响，提高企业员工的节约能源意识，保护机组设备的安全、有效运行，同时也将提升企业内部的管理水平，还有利于全员树立全面质量管理的观念，健全燃料管理信息系统，重视员工的培养和培训，发挥人力资源的最大效用。 本文研究的方法为理论联系实际，并选用辽宁清河发电有限公司为具体案例，以辽宁清河发电公司2005年上半年的燃料-煤炭成本控制中存在的问题为出发点，运用内部控制、价值链和作业成本管理的理论及相关理论的分析，确定了如何在辽宁清河发电公司建立燃料-煤炭成本控制模式和具体实施的策略和步骤，同时进一步归纳出了火力发电企业成本控制的着眼点，并在此基础上，提出了基于价值链的作业成本控制模式：优化煤炭作业链；提高设备检修作业效率。最后，如何在火力发电企业中应用基于内部价值链分析基础上的作业成本控制进行了实际验证，并对实施的效果进行了客观评价。辽宁清河发电有限公司煤炭成本控制模式的建立对其他火力发电企业进行煤炭成本控制模式的研究具有一定的参考价值和实践指导意义。
英文摘要：	Abstract Since 2008 the economic situation at home and abroad, significant changes have taken place in the world energy prices will gradually converging, starting up a pattern of ups and downs. Coal as the inherent scarcity of energy resources, global consumption will increase with the decreasing price rigidity in a certain period of time, and the cost of power generation in power generation enterprises in the larger, accounting for about 60% -70% . Therefore, the production and operation of power generation enterprises suffered from the unprecedented challenges and severe test, by the electricity price impact of the continuing rise in 2008, the domestic power generation group of all five losses, the operating situation in the power industry downturn, industry growth rate of the overall cost significantly higher than income growth, increased financial risk, a significant decline in economic benefits. This thesis holds that China's coal power generation business model for cost control is the power generation enterprises to maintain their competitive edge and effective means to resolve the current coal prices due to high cost of power generation enterprises an effective way of rapid growth. Coal cost control model through the establishment and effective implementation of the coal can not only reduce the negative impact of up to enhance employee awareness of energy conservation, the protection of unit equipment, safe and effective operation, but also will enhance the management level of enterprises, but also conducive to full establish the concept of total quality management, improve the fuel management information systems, emphasis on staff development and training of human resources to play the greatest effectiveness. In this thesis, methods for linking theory with practice, and select Liaoning Qinghe Power Company Limited for the specific cases in order to power generation companies in Liaoning Qinghe the first half of 2005 fuel - coal cost control problems in as the starting point, the use of internal controls, the value chain and operational the theory of cost management and related theoretical analysis, to determine how to set up power generation companies in Liaoning Qinghe fuel - coal cost control model and the specific implementation of the strategy and steps to further narrow it down to the power companies focus on cost control, and in this based on the value chain based on operating cost control mode: chain optimization coal operations; to improve the operating efficiency of equipment repair. Finally, how the application of power generation enterprises based on the internal value chain analysis on the basis of operating cost control were the actual authentication, and the effect of the implementation of an objective evaluation. River Power Company Limited, Liaoning coal cost control model for other enterprises in the coal power generation cost control model of a certain reference value and practical significance.
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