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Research On Cost Lean Management Of Coal-fired Power Generation Enterprises

Posted on:2016-09-10Degree:MasterType:Thesis
Country:ChinaCandidate:M J MaFull Text:PDF
GTID:2309330470974904Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the gradual deepening of China’s reform of the electricity market, as China’s basic industries of electric power industry is facing increasing challenges. Due to an increase in electricity demand and coal prices continue to rise, the cost of coal-fired power generation companies increased, in recent years, coupled with emerging fog and haze, the state tightened restrictions on coal-fired power generation companies, asking them from extensive type production model and gradually transformed into a low-carbon eco-friendly development model and to develop solar, wind and other clean energy sources. Faced with increasingly severe competition in the market, the key to the sustainable development of coal-fired power plants is to improve the core competitiveness of enterprises, change management model, to strengthen internal management and cost control, the implementation of lean production in-house, cost management gradually to lean change, in order to reduce waste, reduce costs and improve economic efficiency of enterprises.The article first describes the background and current situation of lean management of domestic and international research, and related theories of lean management are described in detail, including lean manufacturing, lean cost structure and characteristics of the management system, as well as the theoretical foundation of lean cost management. Then, according to the theory of lean cost basis, cost lean management program design, respectively, from the cost of planning, the cost of maintaining, improving cost three dimensions lean coal enterprise cost management. Cost Planning is divided into three phases: the market-driven phase, electricity production stage, material procurement stage; separately from the cost of maintaining the materials, equipment, personnel, product quality aspects to maintain; the cost of improvements is determined by calculating the cost of space for improvement management. Adaptation costs to build a lean manufacturing lean management program. Finally, through the MT coal enterprise application examples, the article shows that the proposed cost of lean management program is scientifically valid, to enhance competitiveness and improve efficiency has important theoretical and practical significance.
Keywords/Search Tags:coal enterprises, lean production, the cost of the lean
PDF Full Text Request
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