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随着中发[2015]9号《关于进一步深化电力体制改革的若干意见》的发布,电力体制改革的步伐加速。作为以燃煤机组为主的电力企业,如何应对从政策、竞争对手、上下游供应商和用户等方面的经营压力,在经济增速缓增长的“新常态”下,抓住改革的机遇,维持自身的优势,是火电机组企业亟需要解决的问题。文章利用价值链理论对燃煤发电企业进行系统梳理,并探讨将价值链分析应用于发电企业战略成本管理的着眼点,为企业突破成本管控的既有模式,引入新的管理思路具有一定的参考意义。
With the issuance of Zhongfa [2015] No. 9 “Several Opinions on Further Deepening the Reform of the Electric Power System”, the pace of the power system reform accelerated. As a power company based on coal-fired units, how to deal with the pressure from the policies, competitors, upstream and downstream suppliers and users, under the “new normal” moderated by economic growth, seize the reform Opportunities, and maintain their own advantages, is an urgent need to solve the problem of thermal power generating units. This paper systematically sorts the coal-fired power generation enterprises by using the value chain theory and discusses the point of applying the value chain analysis to the strategic cost management of the power generation enterprises, which provides reference for enterprises to break through the existing mode of cost control and introduce new management ideas significance.