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Construction And Application Of Life Cycle Management System Of Fixed Assets In Power Grid Enterprises

Posted on:2017-05-17Degree:MasterType:Thesis
Country:ChinaCandidate:S CaiFull Text:PDF
GTID:2209330482988766Subject:Accounting
Abstract/Summary:PDF Full Text Request
Electric power industry is the basic industry of the national economy of our country,with the rapid development of China’s economy, power grid enterprise’s fixed assets investment rate continues to accelerate, its assets scale continues to expand, increasing the difficulty of the power enterprise’s fixed assets management. Power grid enterprise’s fixed assets which are different from other industries, it has accounted for ratio, and the number,scale, distribution is more dispersed, operation and maintenance cost is high, which makes the management can not be compared with other industries and fixed assets management mentioned in the same breath. But, at present most of the power grid enterprise still in the implementation of traditional modular assets management mode, lack of overall planning and control of the total cost of the fixed assets management and the cost information in each stage have not implemented effective sharing, management is fragmented, namely the managers tend to focus on the cost control target and to solve problems, and the total cost of the fixed assets is not considered, it is difficult to realize the optimization of the total cost of the power grid enterprise fixed assets management, and the influence of the performance objectives for power grid enterprises reached and sustainable development.According to the present situation of most power enterprises in China for the modular,decentralized fixed assets still use the traditional extensive management mode, this paper puts forward to the power grid enterprise fixed assets into the whole life cycle management mode, namely from grid planning, procurement, construction operation and maintenance of maintenance and technical transformation for scrap and other decision-making management process. Based on the life cycle cost management as the core, to minimize the cost of fixed assets management of power grid enterprises, to maximize the economic benefit of power enterprise as the ultimate goal, to construct the whole system, the whole process and a full range of effective asset management mode, respectively from the two aspects of management mode and management mechanism in the construction of the power enterprise’s fixed assets life cycle management system, to achieve effective convergence of whole life cycle stages of the management of fixed assets, and the cost of management of the key issues analysis, which is conducive to the power enterprise fixed asset production and operation mode and investment management mode, to maximize the reduction of the cost of fixed assets in all aspects of the life cycle.First, in this paper, the theory of life cycle asset management were analysis is outlined,to clear the definition of assets life cycle management, objectives, characteristics and ideas,emphasizes the implementation of life cycle asset management, the ultimate goal is to maximize reduce enterprise cost and is a detailed exposition of the theory of life cycle cost management of the core content, for the subsequent construction of fixed assets life cycle management system play a solid theoretical foundation.Then, on the basis of the theory of life cycle management, the fixed assets management mode and the management mechanism which is based on the core of the whole life cycle cost management are established. On this basis, the thesis also analyzes the key problems of the cost management in the whole life cycle management of the fixed assets.Finally, in order to verify the main results of the research are appropriate and operability, this paper to a North China electric power company, for example, of life cycle management in the application of power grid enterprise fixed assets management in the case analysis, in order for the power grid enterprise implementation of fixed assets life cycle management to provide reference.
Keywords/Search Tags:Power Grid Enterprise, Fixed Asset, Life Cycle Management, Cost Management
PDF Full Text Request
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