基于價值鏈分析的火電企業(yè)成本控制研究.pdf

1、浙江工業(yè)大學(xué)碩士學(xué)位論文基于價值鏈分析的火電企業(yè)成本控制研究姓名：謝偉申請學(xué)位級別：碩士專業(yè)：工商管理指導(dǎo)教師：胡遠(yuǎn)華20091101浙江工業(yè)大學(xué)碩士學(xué)位論文基于價值鏈分析的火電企業(yè)成本控制研究BasedonValueChainAnalysisofThermalPowerEnterpriseCostControlAbstractAtpresent，along謝tllthenewtechnologyrevolutionandeconomi

2、cglobalization，marketcompetitionbecamemuchfierceSoithasbroughtanenormouschallengetothedevelopmentofthemodernenterpriseSincetheelectricityreformin2003，fivepowergenerationgroupandsomelocalgrouphavebeenestablishedW11at’Smor

3、e，thepaRernof”factorynetworkseparatebidding”alsohasgraduallyformedSothemarketcompetitionoffirepowergeneratingcompaniesismorethanfierceFacingthecomplexfinancialenvironmentandtheincreasinglynarrowprofitmargins，costcontroli

4、sbecomingmoreandmoreimportanttothefirepowergeneratingenterpriseswhichwanttogaincompetitiveadvantageandachievesustainabledevelopmentInviewoftheselectedobject—thenonpitfirepowergeneratingplants，meynotonlyhavetopaythecoal，o

5、ilorsomeotherrawmaterialfortheprocurementcost，butalsoabigtransportationcostfortherawmaterialbeingtransportedSothefirepowergeneratingcompanieshaveagreatcostpressureThevaluechaintheoryisaveryeffectivewaytesearchthefirmcost

6、control，andthisstudyisjustbasedonitOurstudyattemptstoaimatthenonpitfirepowergeneratingplantscostcontrol，andhopetoprovidesomecostcontrolideas，policyrecommendationsandSOonInthispapertheresearchisbasedonthevaluechaintheorya

7、ndthecostcontroltheoryandafterlinkingtothefirepowergeneratingplantsstatusquo，weusevaluechainanalysistothestudyoffirepowergeneratingenterprises’costcontr01Thenonthisbasis，itselectedZNQPcompanytoconductanempiricalresearch，

8、mainlythroughthequestionnairesurveysthecompanysoperationalcostcoefficientandoperationalvaluecoefficient，whichcarriedoutthecostvaluecoefficientanalysisofinternalactivitybasedtodistinguishbetweenavalueaddedandnonvalueadded

9、operations，efficientandine伍cientoperationsAtlasttakemefinaleffectivemeasurestocontrolcostThisstudyincludes：Chapter1andChapter2arethetheoreticalbasisofthispapermainlysummarizetherelatedtheoriesandresearchideas，methods，etc

10、；IIlChapter3，basedontheformerchapter1andchapter2，itanalysesthevaluechainandthecostcontrolofthefirepowergeneratingcompanies；Chapter4isaempiricalresearchWechooseZNQPplantforspecificanalysis；ThenChapter5isonthebasisoftheana

11、lysisinchapter3andchapter4，proposedtheoptimizationofcostcontrolmeasuresandtheconstructionofsupportsystems；Chapter6isthelastchaptermainlyabouttheConclusionsandoutlookforthisarticleKeywords：valuechain，costcontrol，firepower