论文部分内容阅读
电力行业的发展一定程度上受到宏观经济环境和经济周期的影响,尽管电价和煤价的周期性调整导致火电企业利润水平呈波动态势,但其特殊的商业模式决定了发电公司日常具备稳定的现金流入和流出,因此做好日常现金流管理可以有效地为公司创造附加价值。本文中某发电公司通过现金流模型的精益管理,有效达成业绩考核要求并实现了价值创造。
The development of the power industry is affected to some extent by the macroeconomic environment and economic cycle. Although the periodic adjustment of electricity price and coal price causes the profit level of thermal power enterprises to fluctuate, its special commercial mode determines that power generation companies have stable cash every day Inflow and outflow, so doing a good day to day cash flow management can effectively create additional value for the company. In this paper, a power generation company through the cash flow model of lean management, effectively achieve the performance appraisal requirements and realize the value creation.