【作者】 杨成彪；

【导师】 刘书庆；

【作者基本信息】 西安理工大学 ， 工商管理， 2003， 硕士

【摘要】 成本是衡量企业竞争能力的一个关键指标，降低成本是当今企业普遍关注的问题。“厂网分开、竞价上网”的电力体制改革方案的实施，使发电企业面临极大的价格竞争压力。因此，研究永昌电厂成本控制方案具有较大的现实意义。 本文针对当前电力体制改革的形势，从永昌电厂的实际出发，运用当今成本控制理论和方法，研究了永昌电厂成本控制的方案。论文首先对当今国内外成本控制理论研究现状和应用现状进行了分析，包括成本性态分析、成本控制内容分析及成本控制程序与方法的分析，为论文研究打好了理论基础；其次客观全面地分析了永昌电厂成本控制的现状和存在问题及其产生原因，其中包括计划经济色彩浓厚、外部因素严重制约燃料成本的合理配比、电价确定权在外，它严重挫伤企业成本管理与控制的自主积极性，也包括企业内部机制不全、成本控制的随意性大等问题，这为本论文提出了需要重点解决的问题；然后针对永昌电厂在成本控制方面存在的主要问题，应用当今国内外成本控制的主要理论和发电企业成本控制主要方法，从生产技术、生产管理、物流控制、资金管理及人工成本等方面对永昌电厂成本控制方案进行了相对全面的设计和评价，提出相关环节的成本控制方案。最后，为保证成本控制方案的有效实施，提出了对永昌电厂进行公司化改制以解决历史债务问题、落实企业的经营自主权、进行电费回收并争取合理的上网电价、开拓电力市场等具体配套性措施和建议。更多还原

【Abstract】 Cost is one of key indicators to weight the competitive capability of a enterprise, so the present enterprises is generally taking more and more attention to reducing cost. Implementing the reformation of power’s system that power plants and electricity nets is divided, and all plants should join the nets by contesting price lead electricity enterprises to being confronted with extreme pressure of price competition. Consequently, the research on cost control project of YongChang Power Plant has a relatively realistic meaning.Based on the fact of YongChang Power Plant, aiming at the situation of the present electricity system reformation, the paper investigates the cost control project of YongChang Power Plant by using present theories and methods of cost control. Firstly, through analyzing the research and application actuality of cost control, the research is based on a fine theory, which includes the analysis of sorts, content and principle, program and method of cost control. Secondly, the paper brings out problems which are need to be solved as emphases by analyzing objectively the plant’s cost control actuality, the existing problems and its reasons. The analysis indicates that because of high dependence on planned economy, exterior factors seriously restricting the reasonable price of fuel, the electrovalence being made by exterior, the deficiency of its interior mechanism and the big random of cost control, the enthusiasm that the plant manages and controls cost independently is badly hurt. Thirdly, aiming at these leading problems, applying the present cost control theory and the main cost control methods of electricity enterprises both home and abroad, the paper designs and evaluates its cost control project at these aspects of productive technology, management, logistic control, financial management and themanpower cost, and lodges corresponding cost control project of every tache. At last, to be assure that the project can be put into execution effectively, the paper brings forward some suggestions that the plant should reform its system basing on corporation-oriented in order to solve historical debts problems, and should carry out its independent management right, and should reclaim its electricity fee and strive for a reasonable electrovalence, and exploits electric power market, and so on.更多还原