摘要
主要探讨如何对供电企业固定资产进行精细化管理,以实现供电企业安全供电的基本目标和追求利润最大化的目标。研究思路是遵循固定资产购置、运行、维护、报废这一生命周期过程,找出影响供电企业固定资产全生命周期正常运行的技术因素和成本费用因素,运用精细化管理理论构建出一套完整的固定资产精细化管理方法。还对供电企业中最重要的固定资产——变电设备的技术参数进行回归分析、对其成本费用进行因素分析,找出了影响固定资产运行的重要因素,确立了状态检修在固定资产维护过程中的主导地位。
The main subject is to discuss how to apply the fine management to the fixed assets of power supply enterprises so that to achieve their fundamental aim, that is, supplying power safely, and their enterprise goal, that is, profit maximization. The research thought is to find out the technical factors and the cost factors that affect the normal operation of the life circle of the fixed assets in power supply enterprises by following the life circle of purchase, running, maintenance and retirement of the fixed assets, and to launch a full set of fine management measures for fixed assets according to the fine management theories. And then, taking the most important fixedl assets of power supply enterprises - the transformation equipment as an example, its technical parameters are analyzed by using regression analysis as well as its costs by using factor analysis, so that the im- portant factors influencing the running of fixed assets are found out, and the leading role of condition - based maintenance is defined during the maintenance of fixed assets.
出处
《四川电力技术》
2012年第5期68-72,共5页
Sichuan Electric Power Technology
关键词
固定资产
全生命周期
精细化管理
回归分析
绩效考核
fixed assets
life circle
fine management
regression analysis
performance assessment
