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论文编号：	15354
作者编号：	2320213911
上传时间：	2025/6/6 22:16:59
中文题目：	基于业财融合的A供热企业成本管理改进研究
英文题目：	Research on cost management improvement of heating enterprise based on industry-finance integration
指导老师：	陆宇建 杨秋岭
中文关键字：	供热企业；业财融合；成本管理
英文关键字：	Heating enterprises;Industry-financial ; Cost management
中文摘要：	随着科技的不断进步，许多新型供暖技术被大量运用到实际中，同时，能源采购价格也在不断上涨，多种因素使得原有集中供暖企业面临日益增大的竞争压力。此外，2021年中央出台《关于清理规范城镇供水供电供气供暖行业收费》，明确规定了不允许供热企业继续征收供热工程建设费。诸多因素叠加导致供热企业面临的盈利空间减少，经营压力增加的不利情况，进而倒逼集中供热企业建立科学化的成本管理体系，不断降低生产成本，努力提升企业的经济效益，促进企业健康发展。 本文首先阐述了业财融合和成本管理的相关概念和理论，梳理出当前国内和国外业财融合理论和应用的研究成果。然后对A供热公司具经营现状进行分析，找出当前A供热公司成本管理中存在的问题，并对问题的产生原因进行分析。最后，根据A供热公司的当前存在的问题以及实际的业务流程，基于大数据和人工智能技术的应用，为A供热公司设计出成本管理的优化方案，并据此对A供热公司的成本管理提出改进建议。 通过对案例公司实施基于业财融合的成本管理的研究，可以开阔供热企业成本管理的思路，促进企业管理者管理思维的转变，提高企业成本核算过程的准确性和控制的有效性，更好的帮助管理者在未来复杂的竞争环境下找出关键节点，从而提升企业的竞争力，实现企业的经营目标和发展战略。
英文摘要：	With the continuous advancement of science and technology, many new heating technologies have been widely used in practice. At the same time, energy procurement prices are also rising. Various factors have caused the original centralized heating companies to face increasing competitive pressure. In addition, in 2021, the central government issued the "Notice on Cleaning and Standardizing Charges in the Urban Water Supply, Electricity Supply, Gas Supply and Heating Industry", which clearly stipulates that heating companies are not allowed to continue to collect heating project construction fees. The superposition of many factors has led to the unfavorable situation of reduced profit margins and increased operating pressure faced by heating companies, which in turn forced centralized heating companies to establish a scientific management system, continuously reduce and optimize production costs, and strive to improve the economic benefits of enterprises, so as to gain advantages in the fierce market competition. This dissertation first expounds the relevant concepts and theories of business-finance integration and cost management, and sorts out the current research results of business-finance integration theory and application at home and abroad. Then analyze the operating status of A Heating Company, find out the problems existing in the current cost management of A Heating Company, and analyze the causes of the problems. Finally, according to the current problems and actual business processes of Heating Company A, based on the application of big data and artificial intelligence technology, an optimization plan for cost management is designed for Heating Company A, and improvement suggestions are made for the cost management of Heating Company A. Through the study of cost management based on business-finance integration in the case company, the ideas of cost management of heating enterprises can be broadened, the transformation of management thinking of enterprise managers can be promoted, the accuracy and effectiveness of enterprise cost accounting process can be improved, and managers can be better helped to find key nodes in the complex competitive environment in the future, thereby enhancing the competitiveness of enterprises and achieving their business goals and development strategies.
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