本文選題：目標(biāo)成本管理 + 氣水平井　； 參考：《西安石油大學(xué)》2017年碩士論文

【摘要】：現(xiàn)今,我國鉆探行業(yè)正在發(fā)生深刻變化,國家一系列政策出臺,推進(jìn)了鉆探服務(wù)市場全面開放,各方面競爭越來越激烈,企業(yè)只有順應(yīng)這一大趨勢,及時調(diào)整戰(zhàn)略部署,以經(jīng)濟(jì)效益為抓手,做好成本企劃,實施區(qū)塊目標(biāo)成本控制,才能優(yōu)化生產(chǎn)部署,獲得可持續(xù)發(fā)展與增長的動力。本文聚焦于目標(biāo)成本管理在X區(qū)塊氣水平井成本管理中的應(yīng)用。首先對X區(qū)塊氣水平井成本管理現(xiàn)狀進(jìn)行了調(diào)查與分析,發(fā)現(xiàn)X區(qū)塊氣水平井的成本管理存在成本控制難、外部環(huán)境因素復(fù)雜、不確定因素較多等問題,通過對存在問題的分析指出應(yīng)通過目標(biāo)成本管理來改進(jìn)X區(qū)塊氣水平井的成本管理。其次,本文從組織結(jié)構(gòu)、技術(shù)等方面論證了目標(biāo)成本管理在X區(qū)塊氣水平井鉆井成本管理中應(yīng)用的可行性,明確了目標(biāo)成本管理在X區(qū)塊應(yīng)用的基礎(chǔ)。再次,基于X區(qū)塊目標(biāo)成本制定的假定及成本性態(tài)分析,并結(jié)合區(qū)塊目標(biāo)管理方法,構(gòu)建了目標(biāo)成本定價模型,本文論證了X區(qū)塊目標(biāo)成本的制定和分解,從而確定了成本業(yè)績標(biāo)準(zhǔn)。最后,本文從目標(biāo)成本差異的分析出發(fā),提出了X區(qū)塊氣水平井成本管理中基于目標(biāo)成本差異的成本控制的原則、成本控制的方法等,并用預(yù)測的成本數(shù)據(jù)對成本控制方法進(jìn)行模擬,表明目標(biāo)成本管理在X區(qū)塊氣水平井成本控制中是有效的。當(dāng)然,本文的研究不是終點,因為市場環(huán)境瞬息萬變,隨著企業(yè)內(nèi)外部環(huán)境的不斷變化,目標(biāo)成本定價模型也可能會其他模型所取代,但在目前情況來看,最為適應(yīng)CQ公司目標(biāo)成本管理的就是區(qū)塊目標(biāo)成本管理模型。
[Abstract]:Nowadays, the drilling industry in our country is undergoing profound changes, and a series of national policies have been issued, which have promoted the full opening of the drilling service market, and the competition in all aspects has become more and more intense. Enterprises have to adapt to this major trend and adjust their strategic plans in time. Only by taking economic benefits as the starting point, making the cost planning and implementing the block target cost control, can the production deployment be optimized and the power of sustainable development and growth be obtained. This paper focuses on the application of target cost management in gas horizontal well cost management in X block. Firstly, the current situation of gas horizontal well cost management in X block is investigated and analyzed. It is found that the cost management of gas horizontal well in X block is difficult to control, the external environmental factors are complex, and there are many uncertain factors. Through the analysis of the existing problems, it is pointed out that the cost management of gas horizontal wells in block X should be improved through target cost management. Secondly, this paper demonstrates the feasibility of the application of target cost management in gas horizontal well drilling cost management in X block from the aspects of organization structure and technology, and clarifies the foundation of target cost management application in X block. Thirdly, based on the assumption and cost behavior analysis of X block target cost, combined with the block objective management method, the target cost pricing model is constructed, and the formulation and decomposition of X block target cost are demonstrated in this paper. Thus, the cost performance standard is determined. Finally, based on the analysis of target cost difference, this paper puts forward the principle of cost control based on target cost difference and the method of cost control in gas horizontal well cost management in X block. The cost control method is simulated with the predicted cost data, which shows that the target cost management is effective in the cost control of gas horizontal wells in X block. Of course, the study of this paper is not the end, because the market environment changes rapidly, with the continuous changes of the internal and external environment, the target cost pricing model may also be replaced by other models, but in the current situation, The most suitable target cost management model for CQ company is block cost management model.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.22;F406.7

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本文編號：2071418