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论文编号：	5034
作者编号：	2220081091
上传时间：	2013/2/27 10:34:50
中文题目：	水电企业经营成本管理研究——以青岛A企业为例
英文题目：	Research on Operating Cost Management of Hydropower Enterprises in Qingdao: The Case of A Company
指导老师：	赵伟
中文关键字：	水电企业；经营成本；影响因素；控制
英文关键字：	Hydropower enterprises; Operating costs; Influencing factors; Controls
中文摘要：	自从加入WTO以后，中国的经济迅猛发展的同时，也带来了愈来愈激烈的市场竞争。国内的企业无论大小以及行业都面临着诱人的发展机会和严峻的挑战。其中，水利水电的巨大经济价值和开发前景，促使了中国大陆水电企业快速发展，各种大中小型及农村水电企业纷纷涌现。然而，随着体制改革的深入与企业外部政策力度的加强，目前一些水电企业的发展陷入了困境，其传统的成本管理方法已经不能很好地适应外部经济环境，不再能够满足企业不断增长的发展需要。水电企业的高速发展不可避免地带来企业经营管理的问题，加强水电企业成本控制管理是提高企业管理水平，增强企业市场竞争力，提高企业资本能力的重要因素之一。本研究主要以青岛某水电企业的经营成本管理作为调查对象，探讨了该水电企业的经营成本现状和成本构成，同时分析造成水电企业经营成本上涨的影响因素，最后本研究就该水电企业成本管理中存在的一些问题进行了讨论，并提出了一些具体的控制措施，主要研究结果如下： 1. 成本管理理论的精髓在于提高水电企业自身的竞争力，并在发生的具体问题中寻求最佳的解决方案。同时，提升企业管理者的管理素质，改进生产技术，依靠企业自身的条件，从市场竞争的角度对成本管理进行考虑。 2. 从很多水电企业自身的运营情况分析，国内水电企业的成本管理理论和方法有待提高。成本管理的先进管理模式应该同我国具体的水电企业实际相结合，不同的企业所采取的成本控制措施不同，尽快建立一套适合中国水电企业特色的成本管理模式。建立一个完善的成本管理体系对于水电企业的发展至关重要。 3. 对水电企业成本控制应该从两个方面进行考虑，在水电企业内部，从人力成本控制、物资资源、费用开支、科技投入等几个方面进行综合考虑；在水电企业外部，主要是依靠政府资金扶持，推动实施阶梯电价等方式实现企业的盈利运行。
英文摘要：	Since joining the WTO, China's rapid economic development has also brought the increasingly fierce market competition. Domestic enterprises, regardless of size and industry are faced with attractive development opportunities and severe challenges. Water resources and hydropower’s huge economic value and development prospects, prompting the rapid development of the Chinese mainland hydropower enterprise, a variety of water and electricity companies have emerged. However, with the deepening of structural reform and the strengthening of enterprise external policy, the development of hydropower enterprises into a corner, the traditional cost management methods have not well adapted to the external economic environment, no longer able to meet the growing development needs. With the high-speed development of hydropower enterprises, the problems of business management have emerged, in order to strengthen hydropower enterprise cost control and management, improve enterprise management level, enhance the market competitiveness of enterprises, and improve the ability of one of the important factors of the enterprise capital. This thesis mainly introduce operating costs of one hydropower enterprise in Qingdao as the object of study to explore the about hydropower enterprise the operating cost of the status quo and cost constitutes simultaneously analyze factors affecting hydropower enterprise operating costs rose last for the cost control of hydropower enterprises raised a number of recommendations in order to provide a reference for the hydropower business cost control and business-effective. Firstly, the essence of the theory of cost management is to improve the competitiveness of the hydropower enterprises, and the occurrence of specific issues in finding the best solutions. As while, enhance the quality of management of the enterprise managers and improve production technology which is relied on their own terms. Cost management should be considered on the point of view of market competition. Secondly, based on analysis from many hydropower enterprises, the cost management theory and methods of domestic hydropower enterprise need to be improved. Cost management and advanced management mode should be combined with China's hydropower enterprise actual cost control measures taken by the different companies, and as soon as possible to establish a set of characteristics of China's hydropower enterprise cost management model. Establishing a comprehensive cost management system is crucial for the development of hydropower enterprises. Thirdly, cost control of hydropower enterprise should be considered from inside and outside aspects. The inside aspect include cost control of human, material resources, costs, investment in science and technology. Other aspect to consider is to achieve earnings, which is mainly relied on the government funds, and promoting the implementation of the price ladder.
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