Research On The Construction And Practice Of Lean Cost Management System In N Plant Under The Guidance Of Low-Carbon Transformation

In September 2020,the goals of "carbon peaking" and "carbon neutralization" proposed by General Secretary Xi at the 75 th United Nations General Assembly intensified the pace of traditional energy industries being replaced by clean energy,and the business risks of relevant enterprises increased significantly.In January 2022,the national development and Reform Commission proposed to speed up the construction of a national unified power market system and form a new power system with stronger new energy consumption capacity,which means that China’s power market reform is further deepened.At the same time,the future development space of power enterprises characterized by high carbon is squeezed.In this context,traditional energy consuming enterprises,including coal-fired thermal power plants,are facing the pressure of energy conservation and emission reduction,low-carbon transformation and business performance,which puts forward higher requirements for the cost management level of enterprises.Therefore,guided by low-carbon transformation,this paper will build a set of lean cost management system suitable for coal-fired thermal power plant,and explore the application of the system in plant N,so as to comprehensively improve the cost management level of plant N.The research contents of this paper are as follows: firstly,sort out the relevant research on green low-carbon transformation and lean cost management,and explore the feasibility of applying low-carbon transformation and lean cost management to thermal power plants.Secondly,it expounds the relevant theories,based on which to build a lean cost management system under the guidance of low-carbon transformation,forming the research basis of this paper.Thirdly,taking plant N as the research object,using the questionnaire survey method and DEMATEL model,this paper analyzes the current situation of its cost management system and cost management level,and finds the problems existing in the cost management objectives,cost management mode,environmental pollution management time point and business cost structure management of plant N.Finally,aiming at the above problems,the lean cost management scheme of plant N under the guidance of low-carbon transformation is designed,and its cost management is continuously improved from the three dimensions of cost planning,maintenance and improvement.The research conclusions include: lowcarbon transformation is the only way for the survival and development of coal-fired thermal power plants;Through lean cost management,accurately identify the internal resource loss and eliminate waste,which can help the thermal power plant better control the cost change trend in the low-carbon transformation;Put forward solutions for the low-carbon transformation of plant N in terms of fuel,equipment,personnel,quality and environmental protection management.This paper combines the concept of lowcarbon transformation with the theory of lean cost management,in order to provide improvement ideas for the green low-carbon transformation and cost management of the same type of thermal power plants.