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论文编号：	14821
作者编号：	2320213766
上传时间：	2024/6/17 10:49:06
中文题目：	“双碳”背景下基于价值链的XX燃煤发电公司成本管理优化研究
英文题目：	Research on Cost Management Optimization of XX Coal-fired Power Company Based on Value Chain under the Background of “Dual Carbon”
指导老师：	齐善鸿
中文关键字：	价值链；成本管理；燃煤发电企业
英文关键字：	Value chain；Value chain management；Coal-fired power generation enterprise
中文摘要：	随着我国经济的迅猛增长，环境污染问题日益凸显，其中由碳基能源引发的温室气体排放问题尤为引人关注。通过调整能源结构、推动清洁发展机制以及实施碳排放交易等措施，努力实现近年在国际上承诺减少温室气体排放的目标。此外，我国在此基础上，还提出了“碳达峰，碳中和”的双碳目标，也就是在2030年实现碳排放达到峰值，到2060年实现碳中和。在这样的大背景下，我国通过一系列政策的执行，促进了新能源行业地蓬勃发展，新能源开发规模已经位居国际矛头。因此，对于传统能源企业而言，转变原有的经济发展模式，优化企业能源结构已经成为行业发展的必然趋势。 本文共分为六章内容，选取XX燃煤发电公司作为案例研究主体，通过文献分析法、定量分析法、案例分析法，探究在“双碳”背景下，基于价值链的燃煤发电企业成本管理优化问题。结合价值链理论与成本管理理论，对XX燃煤发电公司成本管理现状进行了深入分析，得出XX燃煤发电公司在供应商及供应链，生产作业链，生产营销，以及外部价值链中上下游价值链成本管理方面存在着诸多问题。 同时，针对以上问题，基于价值链的成本管理策略的理论内容，结合XX燃煤发电公司实际情况，提出了具体的优化建议：内部价值链中优化供应链，生产作业链，市场营销等环节的成本管理，外部价值链中提高客户的整合情况，采用多种方式销售。以达到提高XX燃煤发电公司核心竞争力，降低公司总成本的目的。最后对提出的各项优化建议实施过程中，存在的各项风险进行了识别、分析以及提出应对措施和评估。在此基础上，本文从组织、制度、文化三方面提出了相关的保障措施，保证优化建议实施的长期长效执行。
英文摘要：	With the rapid growth of our economy, environmental pollution problems have become increasingly prominent, of which the problem of greenhouse gas emissions caused by carbon-based energy sources is particularly noteworthy. By adjusting the energy structure, promoting the clean development mechanism, and implementing carbon emissions trading, we are striving to achieve our recent international commitment to reduce greenhouse gas emissions. In addition, based on this, we have proposed the "dual-carbon" goal, which is to achieve peak carbon emissions by 2030 and carbon neutrality by 2060.Under such a background, China has promoted the vigorous development of the new energy industry through the implementation of a series of policies, and the scale of new energy development has already taken the lead internationally. Therefore, for traditional energy enterprises, transforming the existing economic development model and optimizing the enterprise energy structure has become an inevitable trend of industry development. This paper consists of six chapters and selects XX coal-fired power generation company as the case study subject. Through literature analysis, quantitative analysis and case analysis, this paper explores the cost management optimization problem of coal-fired power generation enterprises based on value chain under the background of "dual carbon". Combined with the value chain theory and the cost management theory, the current situation of XX coal-fired power generation company's cost management is deeply analyzed, and it is concluded that XX coal-fired power generation company has many problems in the supplier and supply chain, production operation chain, production and marketing, and the cost management of the upstream and downstream value chain in the external value chain. In addition, in view of the above problems, based on the theoretical content of the cost management strategy of the value chain, combined with the actual situation of XX coal-fired power generation Company, specific optimization suggestions are put forward: optimize the cost management of the supply chain, production operation chain, marketing and other links in the internal value chain, improve the integration of customers in the external value chain, and adopt various sales methods. To achieve the purpose of improving the core competitiveness of XX coal-fired power generation company and reducing the total cost of the company. Finally, the risks in the implementation process of the proposed optimization suggestions are identified and analyzed, and the countermeasures and evaluation are put forward. On this basis, this paper puts forward relevant guarantee measures from the perspectives of organization, system, and culture to ensure the long-term and effective implementation of the optimization suggestions.
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