本文關(guān)鍵詞： 成本管理 驅(qū)動(dòng)因素 成本分析 成本考核　出處：《中國石油大學(xué)（華東）》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著石油石化行業(yè)體制改革的深入，石油石化行業(yè)國際國內(nèi)市場競爭日益激烈，油田企業(yè)油氣成本管理與控制的問題也就更為急迫。ABC采油廠作為淺海油田的典型代表，與陸上油田相比，，其開發(fā)成本更高、風(fēng)險(xiǎn)更大，成本分析及考核作為成本管理的重要內(nèi)容，是其整體成本管理體系中的薄弱環(huán)節(jié)。通過設(shè)計(jì)一套科學(xué)的成本分析與考核方案，對ABC采油廠的成本變動(dòng)進(jìn)行全面、系統(tǒng)地分析，有助于深層次的挖掘成本升降變動(dòng)的原因，及時(shí)發(fā)現(xiàn)其生產(chǎn)經(jīng)營管理過程中存在的主要問題，為編制成本計(jì)劃、調(diào)整預(yù)算和制定經(jīng)營決策提供重要依據(jù)，同時(shí)有效考核各責(zé)任中心的業(yè)績，促使各責(zé)任中心對所控制的成本承擔(dān)責(zé)任，從而控制企業(yè)的生產(chǎn)成本，實(shí)現(xiàn)ABC采油廠的經(jīng)營效益最大化。 本文在深入研究成本分析與考核基礎(chǔ)理論以及成本動(dòng)因理論基礎(chǔ)上，對ABC采油廠成本分析與考核的現(xiàn)狀進(jìn)行分析，總結(jié)歸納出其現(xiàn)行成本分析與考核模式中存在的主要問題，指出了ABC采油廠加強(qiáng)對成本分析與考核的必要性以及其對成本分析與考核方案的要求。在這個(gè)基礎(chǔ)上，結(jié)合其對成本分析與考核的要求，有針對性地改進(jìn)ABC采油廠成本分析與考核方案，提出改進(jìn)建議。同時(shí)，采用ABC采油廠的相關(guān)數(shù)據(jù)進(jìn)行實(shí)例分析。最后，為了確保成本分析與考核方案的順利實(shí)施應(yīng)用，提出了實(shí)施成本分析及考核方案的相關(guān)保障措施。
[Abstract]:With the deepening of the system reform of petroleum and petrochemical industry, the international and domestic market competition of petroleum and petrochemical industry is becoming increasingly fierce. The problem of oil and gas cost management and control in oil field enterprises is more urgent. ABC oil production plant as a typical representative of shallow water oil field, compared with onshore oil field, its development cost is higher and its risk is greater. As an important part of cost management, cost analysis and assessment is the weak link in its overall cost management system. A set of scientific cost analysis and assessment scheme is designed. The comprehensive and systematic analysis of the cost change of ABC oil production plant is helpful to excavate the reasons of the rise and fall of the cost and to find out the main problems in the process of production and management in time. It can provide important basis for making cost plan, adjusting budget and making operation decision, at the same time, it can effectively assess the performance of each responsibility center, and urge each responsibility center to take responsibility for the cost under control. In order to control the production costs of enterprises, ABC oil production plant to achieve maximum operating benefits. On the basis of deeply studying the basic theory of cost analysis and assessment and the theory of cost driver, this paper analyzes the current situation of cost analysis and assessment in ABC oil production plant. Summed up its current cost analysis and assessment model of the main problems. This paper points out the necessity of strengthening cost analysis and examination in ABC oil production plant and the requirements of cost analysis and assessment scheme. On this basis, it combines the requirements of cost analysis and assessment. This paper improves the cost analysis and assessment scheme of ABC oil production plant, and puts forward some suggestions for improvement. At the same time, the relevant data of ABC oil production plant are used to analyze the case. Finally. In order to ensure the successful application of the cost analysis and assessment scheme, the relevant safeguard measures for the implementation of the cost analysis and assessment scheme are put forward.
【學(xué)位授予單位】：中國石油大學(xué)（華東）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.72;F426.22

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