华能日照电厂成本控制研究-工商管理专业论文.docxVIP

华能日照电厂成本控制研究摘要 华能日照电厂成本控制研究 摘要 电力体制改革和市场经济日益成熟带来的新环境、新形势、新要求，使得 火力发电企业必须把提高经济效益的着眼点，放到强化管理，追求企业内涵式 增长上来，深入实施成本领先战略，成本是决定企业生存和发展的主要因素之 一。是反映企业工作质量和经济效益水平的重要综合性指标。因此，企业必须 建立起适应市场经济需要的成本控制体制。 该论文研究对象为华能日照发电厂成本控制。论文首先简要阐述了国内外 成本管理现状以及电力企业发展的趋势，然后界定了成本控制的基本概念、成 本控制系统的组成、成本控制的原则及控制方法和理论。同时对燃煤电厂成本 控制的影响因素进行分析，以华能同照发电厂为背景材料，找出了华能闩照电 厂所存在的主要问题，提出了华能同照电厂成本控制的对策及主要改进措施， 引伸出燃煤电厂成本控制应采取的有效方法。最终得出结沦，提出成本管理、 控制思想是前提，建立有效责任成本控制模式是手段。就成本控制本身而言， 这是一‘项长期的、系统性的工作，它不仅涉及到企业内部的诸多因素，而且也 有来自企业外部的因素的影响，众多的影响因素之间的关系也极为复杂和多变， 只有在系统的考虑各因素问的相互影响和作用的基础上，建立一个较为完整的 动态控制系统，才能达到较好的控制目标。 关键词：燃煤；火力发电厂；成本控制 II 华能日照电厂成本控制研究Abstract 华能日照电厂成本控制研究 Abstract In accordance with the new environment，new situation and Dew requirement accompanied by the electric power structrual reforms as well aS its market economical growth，the focus of developing economic benefit on coal—fired power plant has been diverted to strengthening management and pursuing the economics growth．Strategy on cost in advance has been carried out thoroughly．Cost leads the main role on determining the living and developing of the power plants．Cost control system must be established to meet the requirement of market economic． The attention of this article is regarding cost control of Huaneng power international，Inc．，Rizhao power plant(hereinafter Rizhao power plant)．The article gives a brief introduction first of a11 both on the cost management situation domestic and abroad，and the development tendency on electric power enterprises． The article follows expounding the concept of cost control，the consisting of cost control system and the principle of cost contr01．The article also analyzes the influence factors and strategy on cost contr01．Basing on the situation of Rizhao power plant，the article seeks out the outstanding issues and provides the measurements and the improvements Oil cost control of Rizhao power plant．An effective method on cost control of coal-fired power plant is interpreted in the article． The conclusion draws as a result that p