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The Improved Research On Fixed Assets Management In Dabieshan Power Generation Company Based On Life Cycle Management

Posted on:2019-08-04Degree:MasterType:Thesis
Country:ChinaCandidate:X GaoFull Text:PDF
GTID:2429330545473976Subject:Accounting
Abstract/Summary:PDF Full Text Request
The power industry is an important industry that supports the national economy and social development.At present,thermal power generation still occupies a dominant position in the power generation industry in China and is an indispensable part of energy construction.The thermal power generation industry belongs to the high-pollution and high-energy-consuming industries.With the further promotion of the concept of sustainable development in China,thermal power generation enterprises are severely challenged by other clean energy power generation companies.For power generation enterprises,fixed assets account for a large proportion of the huge amount of construction investment,and they are the most important economic resources for power generation companies in the production process,so their management efficiency has an important impact on enterprises.So how to manage a wide variety of fixed assets and make the input-output ratio of assets optimal becomes the key and difficult point for thermal power enterprises.The life-cycle management of fixed assets control the whole process from their planning,construction,operation to the disposal of the assets.By reducing the total cost of fixed assets in the whole life cycle,it would improve the utilization efficiency of fixed assets and realize the effectiveness of thermal power plant management.In this context,the transformation of fixed asset management methods and the introduction of full life cycle management become an inevitable choice for thermal power companies.This paper describes the concept of life cycle asset management,introduces the relevant achievements of current domestic and international life cycle management theories,and analyzes the calculation model of the life cycle cost and phased tasks of fixed assets of power generation companies.Besides,through the introduction of the basic situation and some analysis of compared indicators of fixed assets of Dabieshan Power Generation Company,we find out the deficiencies of the fixed assets management and analyze the reason and finally put forward the improvement measures in the four stage of planning,construction,operation and the disposal of the assets based on the life-cycle management.
Keywords/Search Tags:Thermal power enterprises, Fixed assets management, Life-cycle cost
PDF Full Text Request
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