【作者】 陈静；

【导师】 郑丕谔；

【作者基本信息】 天津大学 ， 工商管理， 2004， 硕士

【摘要】 本文首先讨论了竞价上网条件下火电厂成本管理的重要性及研究此课题的重要意义。还介绍了火电厂成本管理的基本任务、主要内容及现行成本管理体制，重点介绍了全面预算管理以及燃料管理办法。在对大量调研结果进行分析研究后，提出了火电厂现行成本管理体制存在的主要问题及其对火电厂进行竞价上网造成的负面影响。其次，本文研究了近年来电力价格改革的历程以及现行电价机制的弊端，并据此得出实行竞价上网的必要性。还介绍了竞价上网的运作机制、上网电价的影响因素以及几种具有代表性的上网电价定价模式。简要分析了各种定价模式的优缺点以及竞价上网运营模式对火电厂成本管理的影响。再次，本文打破以往火电厂进行成本管理的惯有思路，提出了实行火电厂全过程成本管理的新想法。根据发电成本的构成，按照电力生产的流程逐项分析研究了火电厂中基建、燃料、采购、存货、生产、调度、检修、经营、管理等各环节的成本节约潜力及成本管理办法。最后，基于前文的分析讨论，提出了今后火电厂成本管理的发展方向，即不断改进现有成本管理体制、逐步建立一套完整的基于全面预算管理及竞价上网决策支持系统的火电厂全过程成本管理体系。着重讨论了火电厂全过程成本管理体系的两大基础——对全面预算管理的改进提出了一些建议并简单介绍了竞价上网决策支持系统的基本原理、功能特点及构建和实施过程中应注意的问题。更多还原

【Abstract】 Firstly, this thesis discusses the importance of cost management to power plant in a bidding system and the significance of studying this topic. This thesis describes the essential tasks and major items of cost management as well as the current cost management system, especially the total budget management and the management of fuels in power plant. After studying a lot of results of investigation, this thesis discusses the problems existing in current cost management system and its negative effects on the power plant. Secondly, this thesis describes the course of the reform in power pricing, the disadvantages of current pricing system and consequently the necessity of a bidding system. It also studies the mechanism, influencing factors and some representative models of the bidding system. And then it discusses the advantages and disadvantages of every model and the bidding system’s effects on the cost management to power plant.Thirdly, this thesis discards old iders about cost managememt and puts forward the new idea about cost management embodied in the entire course of manufacture. In accordance with the structure of the dynamoelectric costs, this thesis studies the potential and methods of cost management to all procedures in production, including capital construction, fuels, purchases, storage, manufacture, scheduling, examine, repair, operation and management.At last, this thesis indicates the direction of development of cost management to power plant based on the foregoing discussions. That is, reforming the current cost management system continuously and constructing a cost management system embodied in the entire course of manufacture, based on the total budget management and the supporting system of bidding system. It makes suggestions for the reform in the total budget management and describes the supporting system of bidding system.更多还原