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Lean Cost Management Study During Whole Process Of Infrastructure Project Of SD Electricity Power Company

Posted on:2021-02-26Degree:MasterType:Thesis
Country:ChinaCandidate:Y L ZhouFull Text:PDF
GTID:2392330611980042Subject:Accounting
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Lean cost management originates from the manufacturing industry,and it is currently used in various industries,including some power grid companies.The implementation of this cost management method has effectively enhanced the competitiveness of enterprises.As the main force for the construction of the main network,SD Electricity Power Company has been increasing its investment in infrastructure construction,because of that,it is necessary to optimize the cost management of infrastructure project.This paper intends to draw on successful domestic and international lean cost management models and experiences,and propose effective management solutions for the current status of cost management of SD Electricity Power Company’s infrastructure projects in order to improve economic benefits,reduce unnecessary costs,and achieve the goal of lean management.This paper first reviews the overall theories of lean cost at home and abroad,then sorted and summarized the whole process cost management theory of the power grid company.Secondly,by fully investigating SD Electricity Power Company,analyzing its infrastructure project cost management mechanism,and the problems and reasons of each link of infrastructure project cost management,on the basis of that,the necessity and feasibility of implementing lean cost management of whole process are demonstrated.This paper is based on the “real-time control,lean and efficient” goals proposed by SD Electricity Power Company,according to the actual process node,dividing the infrastructure project into six stages: feasibility planning,preliminary design and budget estimate,construction implementation,completion acceptance,completion settlement,and final accounts.For each phase of work focus,design a lean cost management plan,which includes optimizing the economic evaluation indicators of infrastructure projects,and using the earned value method of control feasibility costs at the feasibility planning stage,controlling costs through the present value comparison method of costs at the preliminary design stage,realizing lean management control through value stream and target method at the implementation stage,using ERP to optimize the acceptance at the completion acceptance,implementing lean management through branch settlement and visual management at the completion settlement stage,using information system to optimize final account for capital transfer at the final accounts stage.Finally,based on the plan,corresponding supporting measures are proposed to solve the practical problems of SD Electricity Power Company in the cost management of infrastructure projects,help SD Electricity Power Company to further promote lean cost management,and comprehensively apply the lean concept to guide infrastructure construction,meanwhile,the research in this paper provides a reference for the cost management of infrastructure projects in other power grid companies.
Keywords/Search Tags:infrastructure project, whole process cost management, electric power company, lean cost management
PDF Full Text Request
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