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Research On Lean Cost Control Of YY Power Generation Company

Posted on:2018-12-24Degree:MasterType:Thesis
Country:ChinaCandidate:Z Y JiangFull Text:PDF
GTID:2382330548481353Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of power system reform,thermal power companies face great pressure on industrial policy,energy structure adjustment,coal price increase,market competition and so on,and profits are also severely challenged.To seek export,power generation companies shift from technology to management,start "self-trimming" and decide to make big breakthroughs in cost control.Lean thought in lean management mode is the most attractive way of thinking in modern enterprises and becomes the point of change for power generation enterprises.This paper is based on cost control and lean cost control,the content,methods and features of lean cost control,and in combination with YY power generation company's production process analysis,It is found that the company has a high cost of fuel procurement,serious waste,weak cost control of equipment maintenance,and cost control of production running cost control.It is found that the company has the defects of high cost of fuel procurement,serious waste,weak cost control of equipment maintenance,and insufficient awareness of production operation cost control.To the existing problems,the lean cost control organization which is suitable for the development of YY power generation company is set up in line with the goal and principle of lean cost control,and the operation cost analysis method is used to eliminate non-value-added operation and add value added jobs.At the same time,the rational lean cost control scheme is designed in the process of procurement,consumption,equipment and production.In addition,based on the actual situation of lean cost control of YY power generation company,the cost assessment mechanism,financial management,lean culture and training of lean talents are put forward.In this paper,the idea of lean management is applied to the cost control of enterprises,identify the defects of enterprises in cost control,enrich and expand the theory of lean management and its application scope.At the same time,take YY power generation company as an example,using lean cost control method,explores the weak points of enterprise cost control and strengthens the improvement,so that the enterprise can achieve the goal of quality,reduction and efficiency.On the other hand,the lean cost control study of YY power generation company provides the comparison data and identification basis of cost control for other enterprises.
Keywords/Search Tags:Cost control, Lean management, Activity based costing, Cost benefit analysis
PDF Full Text Request
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