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论文编号：	15888
作者编号：	2320234179
上传时间：	2025/12/12 9:17:03
中文题目：	A新能源公司成本管理改进研究
英文题目：	Research on Cost Management Improvement for A New Energy Company
指导老师：	郝臣
中文关键字：	新能源发电；成本管理；高质量发展
英文关键字：	New energy power generation；Cost management；High-quality development
中文摘要：	随着高比例的新能源电力供应以及逐步市场化的电力定价机制演进，新能源发电企业的经营环境变得更加复杂且具有挑战性。近年来，A股主要新能源上市公司业绩均出现了不同程度的下滑，增量不增收、增收不增利的现象越来越突出。在收入端缩水，成本端成为业绩增长的重要一极，然而传统的成本管理模式已难以适应新形势下新能源发电企业的成本管控需求，新能源发电企业亟需优化成本管理模式，强化成本管控能力，提高成本管理水平。 案例选取位于内蒙古自治区的A新能源公司作为研究对象，首先梳理了当前国内外关于成本管理的最新研究，并结合战略成本管理、全生命周期成本管理等理论方法作为分析和解决A新能源公司成本管理问题的理论基础。通过深入分析案例公司的经营现状、成本构成特点及其现行的成本管理方式，研究发现在近十年行业迅速发展的红利下，其存在管理意识薄弱、成本预算编制方法落后、成本核算体系不够完善等问题，公司成本战略落后、绩效考核失衡等因素是造成上述问题的主要原因。据此针对性地提出培育成本管理文化、优化预算管理方式、提高成本核算标准等措施，助力A新能源公司在成本管理方面实现全面优化，提升其市场竞争力和可持续发展能力，实现高质量发展。 优化成本管理模式，强化成本管控能力，提高成本管理水平不仅对A新能源公司具有重要的实践意义，也为新能源发电行业提供了有益的借鉴，助力在“双碳”目标的早日达成。未来研究可从多维度、多层次展开，通过构建涵盖不同类型、不同规模、不同地区新能源发电企业的研究样本，深入挖掘成本管理的共性规律与特殊性，为新能源发电行业提供更具普适性、针对性的成本管理优化方案，助力行业高质量发展。
英文摘要：	With the high proportion of new energy power supply and the gradual evolution of market-oriented electricity pricing mechanisms, the operating environment for new energy power generation enterprises has become more complex and challenging. In recent years, the performance of major new energy listed companies on the A-share market has declined to varying degrees, with the phenomenon of increasing volume without increasing revenue and increasing revenue without increasing profits becoming increasingly prominent. As revenue shrinks, cost management has become an important aspect of performance growth. However, traditional cost management models have become difficult to adapt to the cost control needs of new energy power generation enterprises under the new situation. New energy power generation enterprises urgently need to optimize their cost management models, strengthen their cost control capabilities, and improve their cost management levels. The case study focuses on A New Energy Company, located in the Inner Mongolia Autonomous Region, as the subject of investigation. Initially, it reviews the latest domestic and international research on cost management. Furthermore, it integrates theoretical approaches such as strategic cost management and full lifecycle cost management to analyze and address the cost management challenges faced by A New Energy Company. Upon an in-depth analysis of the company's operational status, cost composition characteristics, and prevailing cost management practices, the study identifies several issues. These include a lackluster management awareness, outdated cost budgeting methods, and an incomplete cost accounting system. The main reasons behind these issues are the company's outdated cost strategy and imbalanced performance evaluation. Based on these findings, the study proposes targeted measures, such as fostering a cost management culture, optimizing budget management practices, and elevating cost accounting standards. These measures aim to comprehensively optimize A New Energy Company's cost management, enhance its market competitiveness and sustainable development capabilities, and ultimately achieve high-quality growth. Optimizing cost management models, strengthening cost control capabilities, and improving cost management levels not only have important practical significance for A New Energy Company, but also provide useful references for the new energy power generation industry, helping to achieve the "dual carbon" goals as soon as possible. Future research can be carried out from multiple dimensions and levels, by constructing research samples covering different types, sizes, and regions of new energy power generation enterprises, to deeply explore the commonalities and particularities of cost management, and provide more universal and targeted cost management optimization solutions for the new energy power generation industry, helping the industry achieve high-quality development.
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