实施链式管理 降低原煤生产成本

新汶矿业集团有限责任公司协庄煤矿始建于1958年,1962年底投产,设计生产能力120万t,1988年改扩建后净增生产能力60万t。开采水平多、运输战线长、现场条件复杂多变,成本一直居高不下,影响了矿井经济效益的提高。针对生产经营不利因素多、成本居高不下的问题,该矿经营集团不断创     

火电厂目标成本管理研究

火电厂目标成本管理是控制生产成本的有效方法。运用目标成本管理理论与目标成本规划原理,以某火电厂为研究对象建立目标成本管理体系,对目标成本的确定与分解、发电过程成本预算编制、发电过程成本控制与核算、发电过程成本考核与分析进行研究,可为火电厂目标成本管理提供有益的借鉴。     

项目管理的构成及发展

市场经济中,传统的成本管理思想已不能适应现代成本理念,现代企业成本管理的内容不仅仅是孤立地降低成本,而应立足于整体战略目标及企业外部环境,从成本与效益的对比中寻找成本最小化。随着我国经济的高速发展和现代化进程的加快,一大批事关国计民生和国家声誉的为世人所瞩目的国家级重大科技工程纷纷立项上马或将要上马。显而易见,这类项目本身"意义重大,投资巨大,内涵宽深,环境复杂,影响深远",尤其是我国加入WTO,中国的企业开始直接面对众多国际化的企业,竞争日趋激烈。中国的企业要想在这种激烈的竞争中生存和发展,必须加强企业的成本管理,强调现代成本管理观念。     

浅谈高新技术企业的成本管理

本文分析高新技术企业成本管理的特点,提出了如何控制高新技术企业成本的措施和实现高新技术企业成本控制战略。     

浅谈企业战略成本管理及其意义

分析比较传统成本管理和战略成本管理之间的区别,提出战略成本管理的特点、作用及意义;阐述战略成本管理是现代企业成本管理发展的必然要求和趋势。     

基于目标成本管理的火电厂成本控制体系

目标成本管理是火电企业成本控制的一种有效方法。根据火电厂电力生产的特点,建立了基于目标成本管理、全员参与、精细化管理、纵横对标管理和严格绩效考核的火电厂目标成本控制体系,针对影响火电厂经济效益的关键因素燃料成本,提出了完善配煤燃烧目标成本管理机构和制度的措施,可为火电厂进行目标成本管理提供保障。     

成本资源效益

成本是消耗补偿的价值尺度,是一个不断发展的概念。早期的成本是指生产或取得某一商品产品、劳务所发生的全部耗费。诸如工业企业的产品制造成本;商品流通企业的商品采购和销售成本;服务行业的营业成本;建筑安装企业的工程成本等,人们将其称为计税纳税所必需的财务成...     

试论水利施工项目成本管理

项目管理体系的核心是成本管理,成本控制体现了项目管理的水平。本文就水利施工项目成本管理的内容,目前存在的问题以及改进措施进行了系统的论述。     

对煤炭企业成本管理的几点思考

现代企业成本管理是获得最佳经济效益的重要措施之一，分析了目前煤炭企业的成本管理现况，提出了切实转变观念，完善目标成本管理、分析、加强创新和实行成本奖罚政策等，改进和加强管理的对策措施。     

The marginal cost of solar backup

The long-run marginal cost of providing electricity for solar heating and hot water systems is estimated for three utilities and compared with the cost of providing electricity to electric-only systems. All investment, fuel, and operating costs are accounted for. Hot water systems and combined heating and hot water systems are analyzed separately. It is found that the marginal cost for solar backup is no more than the marginal cost of electricity used for purely electric heating and hot water devices and also no more than the incremental cost of normal load growth. For the three utilities studied, there appears to be little basis for rate distinctions between solar devices using electric backup and electric-only heating and hot water devices. “Off-peak storage” heating and hot water devices have a much lower marginal cost than the standard systems; again, there appears to be no basis for distinguishing between solar and electric off-peak devices. Compared with average cost pricing, marginal cost pricing offers benefits to customers using solar and electric heat and hot water, especially if a separate lower rate is adopted for off-peak storage devices; these benefits can amount to several hundred dollars a year. Substantial savings in the use of oil and gas fuels can be achieved if residences using these fuels convert to solar systems, savings not necessarily achievable by a shift, instead, to electric systems.     

The cost of hydrogen from coal

Isolation of the hydrogen and oxygen plants from the rest of the liquefaction complex, combined with appropriate transfer costs for all utilities and raw materials has been used to estimate the value of hydrogen. For the five alternatives, minimum cost hydrogen is produced by gasification of coal at 1000 psia. 500 psia gasification of coal yielded slightly more expensive hydrogen; however, on an equivalent mole basis of hydrogen, they were virtually the same. As would be expected, the cost of coal, discount cash flow rate and method of costing supplemental fuel needs were the primary variables affecting the cost of hydrogen. Hydrogen cost ranged from $0·847/1000 standard cubic feet to $2·986/1000 standard cubic feet.     

“真实的煤炭成本”与公平的煤炭成本——与《煤炭的真实成本》作者茅于轼先生等商榷

本文认为,《煤炭的真实成本》一书提出的"煤炭外部成本内部化"是一个不确切命题,其提出的"煤炭是气候变化的罪魁祸首"是片面的。我国煤炭成本处于不完全成本状态,只有以合法合理性为标准,进行煤炭成本完全化改革,才能促使煤炭产业公平竞争,减少环境污染。     

The status of crystalline Si modules

The hope of a fast expansion of solar energy conversion by photovoltaics as a primary energy resource could be undeceived by the high production costs of PV modules The purpose of this work is firstly to discuss both technical and economical reasons yielding the present production cost levels of 4.5 $/Wp for standard crystalline silicon technology and secondly to indicate the development path necessary to achieve a cost of 2$/Wp, which is recognised as a threshold value for an effective use of PV     

浅谈水利水电工程造价管理系统的研制与开发

首先介绍了研制与开发水利水电工程造价管理系统的必要性,然后将水利水电造价管理系统的功能按需求划分为基本功能,特殊功能和附加功能,以满足不同层次的用户的需求,最后提出用面向对象技术来解决用结构化方法分析和设计水利水电造价管理系统时存在的缺点和不足.     

Optimization of Three-Phase Induction Motor Design Part II: The Efficiency and Cost of an Optimal Design

With the continuing increase of the cost of electrical energy, motor manufacturers and consumers became increasingly concerned with the energy conservation available from highly efficient electrical motors. Motor cost and efficiency are interrelated; therefore, the effect of motor cost on the maximum obtainable efficiency is of interest both to the motor manufacturer and to the consumer. The relation between the power factor and the maximum efficiency of a motor is another aspect of energy conservation. The optimal motor design, with respect to the maximum efficiency, and with respect to the minimum motor cost (by means of a mathematical optimization method described in Part I), was used in Part II to investigate the above-mentioned motor relations. Three motor-cost functions were investigated: production cost, capitalized cost, and annual cost. The motor that was used in the study was a 100 hp, three-phase, squirrel-cage induction motor.     

The effect of counter-trading on competition in electricity markets

In a competitive electricity market, nodal pricing is the most efficient way to manage congestion. Counter-trading is inefficient as it gives the wrong long term signals for entry and exit of power plants. However, in a non-competitive market, additional entry will improve the competitiveness of the market, and will increase social benefit by reducing price–cost margins. This paper studies whether the potential pro-competitive entry effects could make counter-trading more efficient than nodal pricing. We find that this is unlikely to be the case, and expect counter-trading to have a negative effect on overall welfare. The potential benefits of additional competition (more competitive prices and lower production cost) do not outweigh the distortions (additional investment cost for the entrant, and socialization of the congestion cost to final consumers).     

The development of natural gas and hydrogen pipeline capital cost estimating equations

Natural gas pipeline cost data collected by the Oil and Gas Journal (O&GJ) [1] for interstate pipelines constructed from 1980 through 2017 were used to develop capital cost estimating equations that are a function of pipeline diameter, length, and U.S. region. Equations were developed for material, labor, miscellaneous, and right-of-way costs, the four cost components in the O&GJ data, for six different regions of the United States (U.S.). Each equation is a function of pipeline diameter and length.Adjustment mechanisms were then developed for converting the natural gas pipeline equations into equations for estimating the costs of hydrogen pipelines. These adjustments were based in part on an analysis completed by the National Institute for Standards and Technology (NIST) [2,3]. The results of this work were used to update cost models in the Hydrogen Delivery Scenario Analysis Model (HDSAM) [4], developed by Argonne National Laboratory for the U.S. Department of Energy's Hydrogen Program. Our analysis shows a wide range of pipeline cost across different U.S. regions, especially with respect to labor and right-of-way costs. The developed cost formulas for hydrogen pipelines are both important and timely as hydrogen is being considered as a zero-carbon energy carrier with the potential to decarbonize all energy sectors, and the cost of hydrogen transportation is essential for techno-economic analysis of its potential use in these sectors.     

The use of CPC collectors for detoxification of contaminated water: Design, construction and preliminary results

Photocatalytic processes in the presence of titanium dioxide provide an interesting way to destroy hazardous organic contaminants. Part of CIEMAT’s efforts to commercialize solar photocatalytic detoxification technology has involved the development of photoreactor designs. Although present treatment costs for the solar water detoxification system are higher than for conventional technologies, potentially greater cost reductions are being investigated through the use of one-sun systems. Aspects of these systems that might realize cost reductions include novel collector materials, the manufacturing process and the economics of scale. These issues are being examined extensively in the one-sun photoreactor research effort. A one-sun compound parabolic concentrator designed by CIEMAT and fabricated by the Instituto de Maquina Herramienta may be constructed at a cost under $160/m² with an annual efficiency of 71.3%. Studies reported in this paper also evaluate the performance of the low cost CPC prototype built at a previous stage using a model compound, and explore the feasibility of this concept as the basis for solar photocatalytic oxidation facilities. Our preliminary findings show that the overall treatment cost can be reduced mainly by reducing the unit catalyst cost instead of the unit reactor cost.     

The economic and institutional rationale of PV subsidies

In terms of cost and performance, infant technologies, such as solar photovoltaics (PV), are normally inferior to entrenched technologies. It is a Catch-22 situation since the diffusion on larger markets that would be needed to reduce cost is hindered by the high cost. Therefore it would make sense to subsidise PV to increase sales, which would increase experience and induce investments in larger factories, which in turn would drive down costs and the subsidies needed. The total costs of such a scheme does not have to be prohibitive if cost reductions with increased volumes are large enough. Over the last 20 years the cost of PV modules was reduced by 18–23% per doubling of cumulative production (a progress ratio of 0.77–0.82). For a progress ratio of 0.80 and an annual growth rate of 30%, the modelled annual subsidy peaks at $14 US billion, which corresponds to an additional electricity tax of no more than 0.1 US cents/kW h in OECD countries. A market support programme also creates institutional learning and increases the political power of the proponents of PV. The current federal German support programme is a product of learning and network formation in earlier market stimulation and research, development and demonstration (RDD) programmes of smaller scale. Hence, the current support programme is now likely to create not only economic virtuous circles that reduce costs, but also institutional virtuous circles that work for the survival and expansion of the programme itself. As the PV industry grows, care should be taken to maintain variety to reduce the risk of a premature lock-in of an inferior design. To maintain variety in the market place may prove costly when the market grows but variety creation at the level of RDD investments is fairly cheap. To increase the world expenditure on RDD of renewable energy technology by a factor of 10 would not cost more than $1 US/ton C or 0.02 US cent/kW h of electricity.