摘要
公司化改组后的发电企业已进入市场成为市场竞争主体,面临自主经营、自负盈亏的经营方式。企业既要搞好企业生产经营管理工作,又要做好市场竞争工作,亟需一套适合于市场经济体制的经济活动分析理论来指导它们做出正确的生产经营和市场竞争的决策。本文首先介绍了经济活动分析体系和因素分析法,随之建立了分析模型,并利用因素分析法对主要分析项目——成本和利润进行了实证分析。
After entry into electric power market, power plants become independent of the transmission network and will manage independently and take sole responsibility for their profits or losses. So they need new theory of economic activity analysis to support the production management and the competition for electric market. For this, this paper firstly establishes analysis indexes of economic activity under electric power market and the factor analysis method, then, designs analysis model based on indexes. Last, it does the cost analysis and profit analysis as the important analysis item.
出处
《华北电力大学学报(社会科学版)》
2008年第2期8-13,共6页
Journal of North China Electric Power University(Social Sciences)
关键词
发电企业
经济活动分析
因素分析法
power generating company
economic activities analysis
factor analysis method