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| 论文编号： | 3464 | |
| 作者编号： | 2220090712 | |
| 上传时间： | 2011/6/13 22:40:34 | |
| 中文题目： | 战略成本管理在火力发电企业中的应用研究 | |
| 英文题目： | An Application Study of Strategic Cost Management | |
| 指导老师： | 李姝 副教授 | |
| 中文关键字： | 火力发电企业 战略成本管理 战略定位 价值链 成本动因 | |
| 英文关键字： | thermal power enterprise;strategic cost management;strategic positioning;value chain;cost driver | |
| 中文摘要： | 随着我国电力市场的逐步建立与完善、电力体制改革的逐渐深入，电力企业的竞争机制也随之建立起来。由于近几年来煤、水、油等燃料价格持续上涨，火力发电企业的经营管理面临着严峻的考验。在火电企业成本粗放型管理的背景下，我国的火电企业经营状况不容乐观，燃煤价格飙升导致2010年火电企业出现大面积亏损状况。降低火电企业发电成本，提高火电企业竞争力，势必成为火电企业发展的主流。成本优势决定了发电企业的竞争优势。随着现代企业环境的变化，成本管理的思想、理论和方法也随之由被动式的传统成本管理向主动式的战略成本管理转变。本论文把战略成本管理引入火力发电企业对其实务应用进行探索性研究。 本论文首先回顾了国内外战略成本管理的研究现状，构建了战略成本管理理论的分析框架，即从战略定位分析、价值链分析和成本动因分析三方面着手对火力发电企业的行业特点、成本构成做了详尽描述，深入剖析了火力发电企业成本管理存在的问题及其实施战略成本管理的必要性。本文以天津陈塘热电有限公司为实例，按照战略成本管理的分析框架，从战略定位角度、价值链角度及成本动因方面对该企业的成本管理的改进和完善进行了较为详细的论述，以期对我国火力发电企业成本管理与控制有所帮助。 | |
| 英文摘要： | With the power market gradually established and the power system in depth reform, competitive system of power enterprises also is established. Energy prices as coal, water and fuel oil are rising over years. Thermal power enterprise is facing the biggest test in its management. We find that many thermal power enterprises are in a loss seriously in 2010. Cost advantage is the key factor of thermal power enterprises’ competitive advantage. Cost reduction and competitiveness improvement become developmental mainstream. Strategic cost management is the theory of modern cost management developing with the evolution of modern enterprise environment. In this paper, strategic cost management is introduced into thermal power enterprises for practice study. The paper reviews the domestic and international research about strategic cost management theory, and constructs the analytical framework, include strategic positioning analysis, value chain analysis, and cost driver analysis. The paper gives a deep analysis about the cost management problems of thermal power enterprises and the necessity of bringing the strategic cost management into operation. This paper takes Tianjin Chentang Heat and Power Co., Ltd as example, makes suggestions to improve and perfect its cost management according to the analytical framework. The aim of the paper is that we can find out good ways to control China’s thermal power enterprises’ cost well and gain the competitive advantage. | |
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