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Research On The Operation Value Management Of Thermal Power Enterprises

Posted on:2016-09-16Degree:MasterType:Thesis
Country:ChinaCandidate:Z W ZhaoFull Text:PDF
GTID:2309330470472704Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, The value management thought has been widely spread and developed in domestic and abroad.SASAC begins pey more and more attention to the management of value creation in state-owned asset management.Compared to the previous opinion,the SASAC pay more attention to the value guiding about the transformation of the development mode of the state-owned enterprise.Electric power industry is the basic industry in our country,closely linked to people’s livelihood,with the reforming of the electricity market, the competition mechanism in power market has been gradually formed and perfected. At the same time,the development of hydropower and other clean energy make China’s power structure gradually showing a pattern of diversification,the traditional thermal power enterprise’s development is facing severe challenges.The changing of traditional management thought and mode of development has became the key to the long-term survival and good development of thermal power enterprises in our China.This paper takes the operation value management in power enterprises as the core,based on the thermal power enterprise production management link and flow,starting from the value characteristics of thermal power enterprises, research and analysis the operation value creation motive in thermal power enterprises.This article begins from the basic theory of value management,conducted a comprehensive definition of the connotation of value.This research also pay attention to the constitute of the enterprise value,in order to make a clear value orientation of thermal power enterprises, the paper summarized the thermal power enterprises’ value composition separately from two aspects including future growth value and current operation value. Regard the analysis of the operation characteristics of thermal power enterprise value as the foundation,in view of enterprise value drivers management problems,this research analysis the thermal power enterprises value driving factors systematically,clearly established the operation value management index system of thermal power enterprise.In the research,we linked EVA driving factors of thermal power enterprises to the function departments of the company,puts forward a set of operation value management process which using operation value budget management as the entrance,in order to make the thought of operation value management being fulfilled.The conclusion of this paper can be directly used to guide the operation value management of thermal power enterprise in China.The conclusion of this study not only lay the foundation for the study of the construction work of thermal power enterprises’ value management system, but also have some reference to the construction of value management system of other power generation enterprises.
Keywords/Search Tags:Thermal Power Enterprises, Operation Value, Value Management Index System, Management and Control Process
PDF Full Text Request
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