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Research On The Lean Management Of Fixed Assets Of X Power Supply Company Under The Background Of Transmission And Distribution Price Reform

Posted on:2024-04-01Degree:MasterType:Thesis
Country:ChinaCandidate:Y ZhuFull Text:PDF
GTID:2542306914993089Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,the reform of electricity transmission and distribution price has been deepened,and the National Development and Reform Commission has stipulated that the standard for evaluating electricity transmission and distribution price in the future should be"permissible cost+reasonable income",instead of the original profit model of "purchase and sale difference" of power supply companies.Fixed assets have become an important factor influencing the "permissible cost".In other words,lean management of fixed assets is an important way for enterprises to increase income.Moreover,the power supply company is a typical asset-intensive enterprise,and fixed assets occupy a pivotal position in the total assets of the enterprise.With the development of the economy,the power consumption pressure increases gradually,followed by the rising fixed assets investment of the power supply company year by year,which becomes the main part of the company’s cost.Through researching and ameliorating the fixed assets management of the power supply company,it can effectively reduce operating costs and improve operating efficiency.This study made a case study of X Power Supply Company based on lean management theory,asset life cycle management theory and theory of integration of industry and finance.Through reviewing the literature,visiting and investigating X Power Supply Company,and interviewing the full-time staff who worked in the relevant departments of fixed assets management,and digging out deeply the management problems of fixed assets in X power Supply Company,focusing on the problems in the framework of the whole life cycle,such as difficulties in overall planning and coordination,low economic consideration,difficulties in obtaining operational data,untimely supply of materials,low effectiveness of operation and maintenance inspection,difficulties in controlling closed-loop management,and untimely asset scrapping,etc.This study delved into the causes of these problems,summed up the deficiencies like the lack of internal supervision,imperfect evaluation index,unsubstantial supplier cooperation mechanism,intelligent low management level etc.Afterwards this study put forward the corresponding improvement suggestions on the shortcomings.First of all,it is necessary to establish the integration of industry and finance of internal supervision system to improve the efficiency of using fixed assets.Secondly,propose the evaluation system of fixed assets investment project,and set the evaluation indexes through three dimensions of asset income,operation and maintenance cost,and stable operation and decomposed to all departments,so as strengthening the cooperation between departments and realize the precise investment of fixed assets.Thirdly,it is suggested strengthening the management of suppliers,select more suitable suppliers through comprehensive evaluation and soft power investigation,and indirectly optimize the lean management of fixed assets.Finally,it is suggested to further apply "physical ID" to break through the information barriers in the business system,achieve consistent linkage between business and reality through the cross-transmission of data between systems and the whole-life record retrieval of equipment.On this basis,the intelligent application process is sorted out,which is also the technical guarantee for the lean management of fixed assets.
Keywords/Search Tags:Power supply company, Electricity transmission and distribution price reform, Fixed assets, Lean management
PDF Full Text Request
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