本文選題：內(nèi)部控制　切入點：成本費用內(nèi)部控制　出處：《中國石油大學（華東）》2013年碩士論文　論文類型：學位論文

【摘要】：中原油田鉆井X公司從屬于石油行業(yè)，主營業(yè)務是為油氣資源勘探開發(fā)提供工程技術服務，承擔各類油氣井的鉆井、修井工程施工。近年來，，一方面石油工程板塊國內(nèi)外項目市場均受到了前所未有的沖擊；另一方面，工程承包價格日益降低，諸多因素卻致使鉆井成本的控制壓力與日俱增，企業(yè)的經(jīng)營風險和管理風險越來越大。這些要求公司采取各種相關措施進行成本的降低和效益的提高。在油田的總體指導下，該公司對于成本費用管理不斷推進新方法，先后提出了單井成本管理模式和三級控制模式等管理方法，員工成本控制意識也大大提升。但由于成本管理理論不夠充實，成本管理方法在應用中不盡完善等，基層成本管理問題仍然存在，表現(xiàn)在：崗位責任不夠清晰明了；授權批準的執(zhí)行力不到位；成本費用預算編制的準確性不夠；成本費用控制存在漏洞；成本費用分析、考核弱化；成本控制流程花費時間長；執(zhí)行目前成本控制流程成本高等。內(nèi)部控制是一種先進的管理制度，理論界和實踐界對內(nèi)部控制研究越來越偏向?qū)崉栈�，重視對企業(yè)管理實踐的觀察、總結(jié)和理論化的提煉。于是本文提出該公司的成本費用內(nèi)部控制研究，既是對成本費用管理理論和管理方法的一種新探索，從子系統(tǒng)角度來看也將有利于企業(yè)整體內(nèi)控的PDCA改進。 本文通過對相關文獻的研究以及對企業(yè)成本費用實務的調(diào)查，梳理并優(yōu)化該公司的成本費用業(yè)務流程，與業(yè)務流程相對應地整合出控制流程和兩個層級的控制點，并針對各個控制點研究其控制措施，最后提出推進該公司成本費用內(nèi)部控制工作的保障措施。本文的主要研究方法有文獻分析法、現(xiàn)場調(diào)研法、個案研究法。
[Abstract]:Zhongyuan Oilfield drilling X Company is subordinate to the petroleum industry. Its main business is to provide engineering and technical services for the exploration and development of oil and gas resources, to undertake drilling and workover construction of various oil and gas wells. On the one hand, the domestic and foreign project market of petroleum engineering plate has been hit by unprecedented impact; on the other hand, the contract price of engineering is decreasing day by day, but many factors cause the pressure of drilling cost control to increase day by day. The operating risk and management risk of the enterprise are increasing. These require the company to take various measures to reduce the cost and improve the efficiency. Under the overall guidance of the oil field, the company is pushing forward new methods of cost and expense management. Several management methods, such as single well cost management model and three-level control mode, have been put forward successively, and staff cost control consciousness has been greatly improved. However, due to insufficient cost management theory, the cost management method is not perfect in application and so on. The problems of grass-roots cost management still exist, such as: the responsibility of the post is not clear enough; the execution of authorized approval is not in place; the cost cost budget is not accurate enough; there are loopholes in cost cost control; cost cost analysis, Evaluation weakening; cost control process takes a long time; the cost of implementing the current cost control process is high. Internal control is an advanced management system, the theoretical and practical research on internal control is more and more practical. This paper puts forward the research on the internal control of cost and expense in this company, which is a new exploration of the theory and method of cost and expense management. From the point of view of subsystem, it will also benefit the PDCA improvement of the whole enterprise internal control. Through the research of related literature and the investigation of the practice of cost and expense of the enterprise, this paper combs and optimizes the business process of the cost and expense of the company, and integrates the control process and the control points of two levels corresponding to the business process. The main research methods of this paper are literature analysis method, field investigation method and case study method.
【學位授予單位】：中國石油大學（華東）
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F406.7;F426.22

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