发电企业成本优化措施

发电企业成本优化措施的研究摘要在经济规模不断扩大的今天，中国已经成为世界第二大经济体，火力发电企业作为经济生产的主要动力，越来越发挥着其经济效益价值，但是火力发电企业成本的节节攀升则造成经济资源和社会资源的损害和浪费。现今，我国火电企业普遍出现亏损情况，成本居高不下的困境使得企业生存艰难。因此，如何通过有效的成本管理来提升我国火力发电企业的整体实力成为管理者的研究对象。战略成本管理是成本管理的新概念，它更新了以前的成本管理理念和框架、扩宽了成本和价值的思维空间，开辟了在规模扩大环境下困境企业实现成本计划和成本控制的新途径，具有跨时代的意义。在成本管理的过程中，成本计划是核心，目标是降低企业成本，提升企业经济效率。火电企业有着与其他一般企业不同的功能，因此其成本管理势必有着自己的特色。在分析火力发电企业特点后，成本计划和成本控制是火电企业成本管理的关键，因此研究火电企业成本管理的重点就在成本计划和成本控制。通过研究发现，我国火力发电企业在企业经营管理方面，电力需求增速减缓、资金矛盾明显、煤炭不断涨价、电价调整与发电成本增加不统一等方面的压力，是现阶段火力发电企业经营面临的主要问题。财务管理状况方面，国家采取适度从紧的货币政策，数次提高存款准备金率，六次提高存贷款基准利率，银行信贷规模紧缩，融资困难，融资成本持续上升。其次，分析了火力发电企业成本管理中的主要问题及其产生的主要原因。燃料成本方面，煤炭供应质量上下波动大，煤质管理粗糙，供电煤耗计算方法不明确；维修折旧费用方面，设备维修管理效率低下，折旧计算方法不够科学；在其他成本方面，资金管理、人员绩效工资设计、管理费用等问题突出。本文最后针对火力发电企业成本管理问题的分析，提出了几点火力发电企业改进成本管理的策略措施。首先，针对每项费用的控制方面提出几点措施，通过加强与供应商的合作、寻找新的经济适用煤和控制煤质的降低燃料费用，实施技术改造和新的折旧计算方法控制维修和折旧费用，以及其他费用管理办法；其次，在战略层面对火电企业成本管理的改进提出几项策略，为了火电企业整体实力的提高，可进行价值链的整合、强化预算体系、加强设备管理和优化运行方式等。Abstract：Intheeconomycontinuestoexpandthescaleoftoday,Chinahasbecometheworld'ssecondlargesteconomy,maindrivingforceofthermalpowerenterprisesaseconomicproduction,hasplayedamoreandmorethevalueofitseconomicbenefits,butthecostofpowergenerationenterprisesrisingcauseddamagetotheeconomicandsocialresourcesandwaste.Nowadays,thelossofpowerenterprisesinChinaiswidespread,thedifficultyofhighcostmakestheenterprisesurvivedifficultly..Therefore,howtoimprovetheoverallstrengthofthethermalpowerenterprisesinChinabytheeffectivecostmanagementistheobjectofthestudy..Strategiccostmanagementisanewconceptofcostmanagement,itupdatesthepreviouscostmanagementconceptsandframeworks,wideningthethecostandvalueofthinkingspace,openedintheexpansionofscalepredicamententerprisesundertheenvironmentofnewwaystoachievecostplanandcostcontrol,withcrosscenturysignificance.Intheprocessofcostmanagement,thecostplanisthecore,thegoalistoreducetheenterprisecost,improvetheenterpriseeconomicefficiency.Thermalpowerenterpriseshavedifferentfunctionswithothergeneralenterprises,sothecostmanagementwillhaveitsowncharacteristics..Intheanalysisofthecharacteristicsofthermalpowerenterprises,costplanningandcostcontroliskeyofthermalpowerenterprisecostmanagement.Therefore,thestudyofthermalpowerenterprisecostmanagementfocusoncostplanningandcostcontrol.ThroughthestudyfoundthatthermalpowerenterprisesinChinaintermsofbusinessmanagement,electricitydemandgrowthslowed,theobviouscontradictionoffunds,coalwillcontinuetoriseinprice,priceadjustmentandthecostofpowergenerationincreaseisnotuniformandsoon,thepressureofcurrentcoal-firedpowergenerationbusinessisfacingamajorproblem.Financialmanagementbythestate,thestatehasadoptedamoderatelytightmonetarypolicy,severalincreasesinthereserverequirementratio,sixtimestoraisethedepositbenchmarkinterestrateloans,thesizeofbankcreditcrunch,difficultiesinfinancing,financingcostscontinuedtorise.Secondly,themainproblemsandthemainreasonsofthecostmanagementofthethermalpowerenterpriseareanalyzed..Fuelcosts,thesupplyofcoalqualityfluctuation,coalqualitymanagementrough,powersupplycoalconsumptioncalculationisnotclear;maintenanceanddepreciationcosts,equipmentmaintenancemanagementinefficiency,depreciationcalculationmethodisnotscientific;inotheraspectsofcost,capitalmanagement,personnelperformancesalarydesign,managementfeesandotheroutstandingissues.Intheend,thepaperanalyzesthecostmanagementofthethermalpowerplant,andputsforwardsometacticsforimprovingthecostmanagementofthepowerenterprise..First,foreachitemofexpensecontrolputforwardseveralmeasures,throughthestrengtheningofthecooperationwithsuppliers,findneweconomicapplicationofcoalandcoalqualitycontroloflowfuelcosts,theimplementationoftechnologicaltransformationandnewdepreciationcalculationmethodstocontrolthecostofmaintenanceanddepreciation,andotherfeesmanagementway;secondly,atthestrategiclevelinthefaceoftheimprovementofthermalpowerenterprisecostmanagementtoproposeseveralstrategies,inordertoimprovetheoverallstrengthofthethermalpowerenterprises,ofvaluechainintegration,strengthenthebudgetsystem,strengthenequipmentmanagementandoptimizationoperationetc.目录摘要...........................................................................................................................................1Abstract：.......................................................................................................................................21.引言..............................................................................................................................................51.1论文的研究背景................................................................................................................51.2论文的研究意义................................................................................................................52.本课题的研究现状.......................................................................................................................52.1国内研究现状....................................................................................................................52.2国外研究现状......................................................