發(fā)布時(shí)間：2018-06-06 03:39

  本文選題：DX采油廠 + 成本管理��； 參考：《中國(guó)石油大學(xué)（華東）》2013年碩士論文

【摘要】：隨著國(guó)際市場(chǎng)競(jìng)爭(zhēng)愈來愈激烈，傳統(tǒng)的管理制度和方法已經(jīng)逐漸不再適用，尤其是對(duì)油田企業(yè)來說，人力資源的低成本與油田開采初期的高產(chǎn)量?jī)蓚�(gè)方面的優(yōu)勢(shì)已逐漸消失，在成本管理上的優(yōu)勢(shì)也越來越不明顯。本文以成本管理的理論為基礎(chǔ)，首先考察了國(guó)內(nèi)外成本管理的研究現(xiàn)狀，對(duì)國(guó)內(nèi)外成本管理的現(xiàn)狀進(jìn)行了必要的評(píng)述，并針對(duì)研究領(lǐng)域的成果對(duì)國(guó)內(nèi)外成本管理進(jìn)行了對(duì)比。通過對(duì)比發(fā)現(xiàn)，我國(guó)的成本管理研究雖然已經(jīng)取得了一定的成果，但是與國(guó)外相比還存在著不小的差距。另一方面，，考慮到石油開采企業(yè)屬于特殊行業(yè)，所以，其成本管理與一般性企業(yè)相比，具有特殊性，對(duì)此需要針對(duì)油田企業(yè)的性質(zhì)，有針對(duì)性的使用成本管理措施。綜合以上兩個(gè)方面的信息，本文以中國(guó)石油化工集團(tuán)公司某采油廠（簡(jiǎn)稱DX采油廠）為例，通過分析我國(guó)石油開采企業(yè)的經(jīng)營(yíng)和成本管理現(xiàn)狀，發(fā)現(xiàn)了我國(guó)石油開采企業(yè)在成本管理過程中存在著成本管理觀念相對(duì)較為淡薄、部門之間協(xié)調(diào)不緊密、企業(yè)成本結(jié)構(gòu)和考核方法欠科學(xué)等問題。隨后，結(jié)合國(guó)內(nèi)外先進(jìn)成本管理方法，結(jié)合中國(guó)石油化工集團(tuán)公司某采油廠的實(shí)際情況，針對(duì)這些存在的問題提出了轉(zhuǎn)變傳統(tǒng)成本管理觀念、改進(jìn)部門協(xié)調(diào)、優(yōu)化成本核算方法等一系列優(yōu)化DX采油廠成本管理的原則和對(duì)策。最后，綜合全文分析過程得出相應(yīng)的結(jié)論。
[Abstract]:With more and more fierce competition in the international market, the traditional management system and methods have been gradually no longer applicable, especially for oil field enterprises, the advantages of low cost of human resources and high production in the early stage of oilfield production have gradually disappeared. The advantages of cost management are becoming less and more obvious. Based on the theory of cost management, this paper firstly reviews the current research situation of cost management at home and abroad, reviews the present situation of cost management at home and abroad, and compares the domestic and foreign cost management with the achievements in the field of research. Through comparison, it is found that although some achievements have been made in the research of cost management in China, there is still a large gap compared with foreign countries. On the other hand, considering that oil extraction enterprise belongs to special industry, its cost management has its particularity compared with general enterprise, so it is necessary to use cost management measures in accordance with the nature of oil field enterprise. Synthesizing the above two aspects of information, this paper takes a certain oil production plant (DX oil extraction plant) of China Petrochemical Group Company as an example, through analyzing the present situation of management and cost management of Chinese petroleum extraction enterprises. It is found that the cost management concept is relatively weak, the coordination between departments is not close, and the cost structure and assessment methods are not scientific in the process of cost management. Then, combined with the advanced cost management methods at home and abroad, combined with the actual situation of a certain oil production plant of China Petrochemical Group Company, this paper proposed to change the traditional cost management concept and improve the coordination of departments in view of these existing problems. A series of principles and countermeasures to optimize the cost management of DX oil production plant, such as optimizing cost accounting method. Finally, the conclusion is drawn by synthesizing the full text analysis process.
【學(xué)位授予單位】：中國(guó)石油大學(xué)（華東）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.22;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李玉保;;現(xiàn)代企業(yè)管理中的細(xì)節(jié)管理探析[J];長(zhǎng)春理工大學(xué)學(xué)報(bào);2012年02期

2 徐文峰;廖曉玲;李波;何紅;;CDIO工程教育模式與PDCA方法的關(guān)聯(lián)及應(yīng)用[J];重慶科技學(xué)院學(xué)報(bào)(社會(huì)科學(xué)版);2012年15期

3 劉天雄;董志香;;戰(zhàn)略成本管理柔性分析[J];財(cái)會(huì)通訊;2012年20期

4 吳君民;錢曉莉;;企業(yè)不同競(jìng)爭(zhēng)戰(zhàn)略下的成本管理設(shè)計(jì)[J];財(cái)會(huì)通訊;2012年02期

5 韓慧萍;;采油廠成本預(yù)算控制體系的探討與對(duì)策[J];中國(guó)石油和化工標(biāo)準(zhǔn)與質(zhì)量;2012年03期

6 李光金;評(píng)價(jià)相對(duì)效率的投入—產(chǎn)出型DEA[J];管理科學(xué)學(xué)報(bào);2001年02期

7 張居強(qiáng);;淺析中國(guó)石油企業(yè)油氣操作成本控制[J];經(jīng)濟(jì)研究導(dǎo)刊;2012年18期

8 于雁翎;;企業(yè)實(shí)施名牌戰(zhàn)略之思考[J];哈爾濱商業(yè)大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2012年04期

9 周鴻勇;質(zhì)量成本最低點(diǎn)的分析[J];武漢理工大學(xué)學(xué)報(bào)(信息與管理工程版);2001年03期

10 喬小明;;大部制改革中政府部門間協(xié)調(diào)機(jī)制的研究[J];云南師范大學(xué)學(xué)報(bào)(自然科學(xué)版);2010年04期

本文編號(hào)：1984896