本文選題：全面預(yù)算管理 + 現(xiàn)狀分析��； 參考：《中國石油大學（華東）》2013年碩士論文

【摘要】：黃河鉆井作為油田骨干企業(yè)，一方面要為油田勘探開發(fā)、增儲上產(chǎn)服好務(wù)，另一方面卻承受著成本費用日益上漲，盈利能力、盈利空間日益壓縮，完成年度經(jīng)營目標任務(wù)的難度逐年加大的壓力。為進一步加強內(nèi)部控制管理，體現(xiàn)精細化管理需求，實施了全面預(yù)算管理。黃河鉆井實施過程中，降本增效、增收增效等方面效果都非常顯著明顯，加速了企業(yè)資源的有效整合、優(yōu)化配置，更加明晰了公司的戰(zhàn)略目標管理與內(nèi)部控制目標，較大程度上提升了提升公司管理水平。但同時，全面預(yù)算管理的實施也給黃河鉆井帶來了挑戰(zhàn)，如何有效的全面貫徹預(yù)算管理思想與實現(xiàn)各部門、各單位間預(yù)算措施的有機結(jié)合成為擺在公司面前的問題。面對凸顯的問題，要求公司上下營造良好的預(yù)算管理氛圍，需要各層級部門、單位深入了解全面預(yù)算管理內(nèi)涵、需要公司結(jié)合經(jīng)營實際不斷完善適合自身發(fā)展需要的預(yù)算體系，讓全面預(yù)算管理在黃河鉆井發(fā)展的道路上發(fā)揮更加積極的作用。 本文重點剖析了目前實施全面預(yù)算過程中存在的問題與不足，，并對產(chǎn)生問題的原因進行了分析，最后從不同方面提出了完善措施，期望本文對黃河鉆井完善全面預(yù)算管理有借鑒意義，能運用好現(xiàn)階段油田大力推行的各種加強全面預(yù)算管理的手段，使其相互配合，相互促進，為全面預(yù)算管理的深入實施提供基礎(chǔ)保障。
[Abstract]:As the backbone of the oil field, the Yellow River drilling, on the one hand, has to do well in the exploration and development of oil fields, and on the other hand, it has to bear the rising costs, profitability, and increasingly compressed profit space. The year-to-year pressure to achieve the task of annual business objectives. In order to further strengthen internal control management, reflect the fine management requirements, the implementation of comprehensive budget management. During the implementation of the Yellow River drilling, the effects of reducing the cost and increasing the efficiency and so on are very remarkable, which accelerates the effective integration of enterprise resources, optimizes the allocation, and clarifies the strategic objective management and internal control objectives of the company. To a large extent, improve the management level of the company. But at the same time, the implementation of the overall budget management has also brought challenges to the Yellow River drilling, how to effectively carry out the idea of budget management and the realization of the various departments, the organic combination of budget measures among the units has become a problem in front of the company. In the face of outstanding problems, companies need to create a good environment for budget management, require departments and units at all levels to understand the connotation of comprehensive budget management, and constantly improve the budget system suitable for their own development needs, in combination with the actual operation of the company. Let the overall budget management in the Yellow River drilling development road to play a more active role. This paper analyzes the problems and shortcomings in the process of implementing the comprehensive budget at present, analyzes the causes of the problems, and finally puts forward the perfect measures from different aspects. It is expected that this paper can be used for reference to improve the overall budget management of the Yellow River drilling, and can make good use of the various means of strengthening the overall budget management that are vigorously implemented in the oil fields at this stage, so that they can cooperate and promote each other. To provide the basic guarantee for the thorough implementation of the overall budget management.
【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】：F426.22;F406.7

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