I 摘要 2002年，电力欧亿·体育（中国）有限公司实行电力体制改革，发电企业走向市场，成为竞争主体。期间电 力投资急剧增长，煤炭价格一路走高，2008年开始，发电企业陷入严重亏损阶段，2012 年煤炭产能过剩现象凸显，在国家干预下，煤价得以控制，发电企业迎来了扭亏为赢的 局面。同时，也面临着严峻的外部考验，一是电力产能过剩，电力市场化，越来越多的 发电企业争夺有限的电量市场，竞争将更加激烈；二是在国家大力支持清洁能源发展的 政策下，新能源的装机容量和发电量不断增加，未来火电企业的生存空间将不断减少； 三是国家节能减排政策不断加大落实考核力度，环保成本不断增加企业的支出。火电企 业开始重视成本控制，减低成本增强效益是首要任务。在发电总成本中燃料成本占据了 75%的比重，因此对燃料成本管理进行研究和分析具有极其重要的意义。 本文以ATAY发电公司作为研究对象，分析了燃料成本管理存在的问题及成因，从 燃料的市场分析、采购的管理、最优采购方案、燃料的物流管理、验收管理、对标管理、 配煤掺烧模型、燃料全流程信息化管理系统八个方面提出提升方案，并提出了完善管理 制度、管理机构、提升人员素养、强化作风建设四个方面的保障措施，使得燃料成本管 理更加科学化、精细化，致力于让企业获得更大的收益。 关键词，火电企业，燃料成本管理，最优采购方案，配煤掺烧模型，成本控制西北大学硕士学位论文 II ABSTRACT In 2002, the electric power industry carried out the reform of the electric power system, and the power generation enterprises entered the market and became the main competitors. During this period, electricity investment increased sharply and coal price went up all the way. Starting in 2008, power generation enterprises fell into a serious loss stage. In 2012, the phenomenon of excess coal production capacity was highlighted. Under the intervention of the state, coal price was controlled, and power generation enterprises ushered in a situation of turning losses into wins. At the same time, it is also facing severe external challenges. First, the overcapacity of electric power, the marketization of electric power, more and more power generation enterprises compete for the limited electricity market, and the competition will become more intense. Second, under the policy of vigorously supporting the development of clean energy, the installed capacity and power generation of new energy will continue to increase, and the living space of thermal power enterprises will continue to decrease in the future. Energy emission reduction policies continue to increase the implementation of assessment efforts, environmental protection costs continue to increase the expenditure of enterprises. Thermal power enterprises began to pay attention to cost control, reducing costs and enhancing efficiency is the primary task. Fuel cost accounts for 75% of the total cost of power generation, so it is very important to study and analyze fuel cost management. This paper takes ATAY Power Generation Company as the research object, analyses the problems and causes of fuel cost management, and puts forward the upgrading scheme from eight aspects: fuel market analysis, purchase management, optimal purchase scheme, fuel logistics management, acceptance management, benchmarking management, blending coal model, fuel whole process information management system, and puts forward the improvement of management system and management. Institution, personnel quality improvement and style construction are four safeguard measures to make fuel cost management more scientific and refined, and to strive for greater profits for enterprises. Keywords: hermal power enterprises, fuel cost management, optimal procurement scheme, coal blending model, cost control目 录 III 目 录 摘要...................................................................................................................................I ABSTRACT ...................................................................................................................... II 目 录................................................................................................................................III 第一章 导论......................................................................................................................1 1.1 选题背景与研究意义 ..............................................................................................1 1.1.1 选题背景 ...........................................................................................................1 1.1.2 研究意义 ..........................................................................................................2 1.2 研究对象与研究方法 ..............................................................................................2 1.2.1 研究对象 ...........................................................................................................2 1.2.2 研究方法 ...........................................................................................................2 1.3 研究思路与框架结构 ..............................................................................................3 1.4 论文的贡献 ..............................................................................................................5 第二章 企业燃料成本管理的理论概述与研究现状......................................................6 2.1 成本管理的要点内容 ..............................................................................................6 2.1.1 成本管理的内涵 ...............................................................................................6 2.1.2 成本管理的原则 ...............................................................................................6 2.1.3 成本管理的内容 ...............................................................................................7 2.2 成本管理的理论基础 ..............................................................................................8 2.2.1 作业成本管理 ...................................................................................................8 2.2.2 战略成本管理 ...................................................................................................9 2.3 发电企业燃料成本及其管理理论 ........................................................................ 11 2.3.1 发电企业燃料成本的概述 ............................................................................. 11 2.3.2 发电企业燃料成本因素分析 .........................................................................12 2.4 发电企业燃料成本研究概述 ................................................................................14 第三章 ATAY 发电公司燃料成本管理存在问题与成因.............................................16 3.1ATAY 发电公司概况 ..............................................................................................16 3.1.1ATAY 发电公司简介 .......................................................................................16西北大学硕士学位论文 IV 3.1.2ATAY 发电公司管理机构............................................................................... 16 3.1.3 燃料管理机构及相关部门概述..................................................................... 17 3.1.4ATAY 发电公司成本构成............................................................................... 18 3.1.5 燃料成本管理体系......................................................................................... 19 3.1.6 燃料成本管理链条......................................................................................... 19 3.2ATAY 发电公司燃料成本管理存在问题.............................................................. 20 3.2.1 供应基础薄弱................................................................................................. 20 3.2.2 入厂标煤单价区域对标落后......................................................................... 20 3.2.3 配煤掺烧力度较小......................................................................................... 21 3.3ATAY 发电公司燃料成本管理存在问题的成因.................................................. 21 3.3.1 国家政策方面的原因..................................................................................... 21 3.3.2 机组设备方面的原因................................