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论文编号：	4896
作者编号：	2220100535
上传时间：	2012/12/16 15:25:56
中文题目：	电力企业基建项目全过程成本管理研究——以ERP环境下天津市电力公司为例
英文题目：	Electric power Enterprise Project Whole Process Cost Management—Taking Tianjin Electric Power Company Based on ERP as Example
指导老师：	陆宇建
中文关键字：	电力企业，项目全过程成本管理，ERP系统
英文关键字：	electric power enterprise, project whole process cost management, ERP system
中文摘要：	随着我国经济持续快速发展，电力需求增长势头迅猛，作为国家经济的基础性产业，电力企业在推动经济发展、维护社会稳定方面的作用越来越大。国家电网公司确立了建设“一强三优”即以“电网坚强、资产优良、服务优质、业绩优秀”为发展目标的战略。电网坚强是电力企业提供安全、优质电能并创造优秀业绩的基础，而建立坚强的电网，最基础的工作即是电网工程建设。因此可以明确，电力企业电网建设工程的质量优劣直接关系到对用户供电稳定性、企业创造的经济效益和企业承担的经营风险等。近年来，电网新建、改建和扩建的工程项目不断增加, 电网建设项目投资金额也逐年增长，资产规模、资金流量逐年增长，在基建财务管理工作方面面临着新的机遇和挑战。目前电力企业工程项目财务在工程成本管理方面已积累了一些经验, 但与一般企业成本核算来比，电力企业工程项目成本管理具有其本身的特点,因此在实际操作中也存在不少的困难和问题。电力企业各级管理人员需要面对的一项难题就是通过完善基建项目工程的成本管理，真正做到节约资金并且提高企业资金使用效益的最优目标。由此可见本文对电力企业基建项目成本管理的研究有着重要的意义。对于工程成本传统的松散式管理目前已不适应当今的管理需求，必须在技术和理论上进行完善创新。当今，无论是国外电力企业还是我国电力行业都将ERP系统作为了企业管理的支撑系统之一，如何利用好ERP这个先进管理系统为工程管理所用，在工程各阶段进行有效的成本控制已经成为必须研究的课题。本文首先阐述了论文的研究背景、目的和意义。在此基础上从工程项目成本管理的相关理论出发，对电力企业基建项目成本管理、ERP系统应用的现状进行了分析，并分析如何构建工程项目全过程成本管理的体系、针对工程各阶段特点研究成本管理关键环节、提出利用ERP作为系统工具促进电力企业实现基建项目全过程成本管理。以ERP环境下天津市电力公司为例分析了基建项目全过程成本管理方案及工程全过程成本管理的成效，分析了以ERP为实现平台基建工程全过程成本管理的优势。
英文摘要：	With the rapid development of economy，the demand of electric power is increasing rapidly. Electric power industry is the fundamental industry of national economy. With the extension of power system, the demand of power source users is greater, and power distribution reliability becomes more important.The state grid corporation of china had proposed its development strategy and established its working way. Power grid construction project directly related to the quality of power supply. Electric power industry faces a big challenge as well as a big chance. Cost management is the essential part in engineering project management. At present,electric power enterprise has accumulated a lot of experience in engineering cost management ,but there still exists some problems of cost management. How to enhance cost management of engineering project becomes an issue. So this article on engineering project cost management is of great significance. At present, more and more companies are using erp system. As a management information system which integrates the advanced management model and information technique, application of erp has succeeded in many enterprises. How to make good use of ERP in the cost management of engineering project becomes a the important issue. This dissertation first describes the research background, purpose and significance.On this basis, it systemlly introduces of the project cost management theory to guide research.Through analysis of cost management of engineering project and present situation of the application of ERP system, to find suitable and electronic engineering project whole process cost control methods. It takes an electronic company as an example to verify cost management of engineering project whole process control method with ERP system for electric power enterprises and put forward the advantage of ERP in cost management of engineering project.
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