本文選題：作業(yè)成本法　切入點：量本利　出處：《西安石油大學》2015年碩士論文

【摘要】：目前,我國石油鉆探行業(yè)生產(chǎn)經(jīng)營形勢發(fā)生了巨大變化,鉆探市場全面開放,各方面競爭越來越激烈,原有的“一對一”服務模式的改變,生產(chǎn)由服務保障向經(jīng)濟效益轉換,優(yōu)選區(qū)塊、優(yōu)化生產(chǎn)部署成為企業(yè)決策的首要任務,同時,隨著科技的進步和生產(chǎn)的提速,行業(yè)的間接成本所占比重急劇上升,用傳統(tǒng)的量本利分析模型進行區(qū)塊效益分析嚴重偏離實際,管理層急需一套適合鉆探企業(yè)區(qū)塊效益評價模型來為之服務。本文以CQ鉆井公司為例,結合國內(nèi)外作業(yè)成本法下量本利分析研究現(xiàn)狀和相關理論,分析CQ鉆井公司組織架構、成本屬性和目前區(qū)塊效益評價現(xiàn)狀,以及在傳統(tǒng)量本利分析模型下區(qū)塊效益評價存在的缺陷;同時,分析作業(yè)成本法下量本利分析在⑶鉆井公司區(qū)塊效益評價中應用的必要性和可能性,并利用作業(yè)成本法下量本利分析理論和結合CQ鉆井公司自身特點,構建了適合CQ鉆井公司多區(qū)塊的效益評價模型一作業(yè)成本法下量本利分析模型;然后,利用CQ鉆井公司2010-2012年各項生產(chǎn)指標和歷史財務數(shù)據(jù),對比分析作業(yè)成本法下量本利分析模型和傳統(tǒng)量本利分析模型下⑶鉆井公司區(qū)塊效益評價結果的差異,進一步闡述作業(yè)成本法下量本利分析模型在⑶鉆井公司區(qū)塊效益評價中的適應性和有效性。當然,本文的研究不是終點,因為市場環(huán)境瞬息萬變,隨著內(nèi)外部環(huán)境的不斷變化,作業(yè)成本法下量本利分析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CQ鉆井公司區(qū)塊效益評價模型依舊是作業(yè)成本法下量本利分析模型,但由于時間倉促、精力有限,作業(yè)的劃分和作業(yè)動因的選擇上還需要進一步論證,這也是下一步研究的方向和目標。
[Abstract]:At present, great changes have taken place in the production and management situation of China's oil drilling industry. The drilling market is fully open and the competition in all aspects is becoming more and more intense. With the change of the original "one-to-one" service mode, the production has changed from the service guarantee to the economic benefit.Selection of blocks and optimization of production deployment have become the primary task of enterprise decision-making. At the same time, with the progress of science and technology and the acceleration of production, the proportion of indirect costs in the industry has risen sharply.The traditional quantitative cost-benefit analysis model is seriously deviated from the actual situation, and the management is in urgent need of a suitable evaluation model for the block benefit of drilling enterprises.Taking CQ drilling company as an example, this paper analyzes the organizational structure, cost attributes and current status of block benefit evaluation of CQ drilling company, combining with the current situation and relevant theories of quantitative cost-benefit analysis under Activity-Based costing (ABC) at home and abroad.At the same time, it analyzes the necessity and possibility of the application of cost-benefit analysis in block benefit evaluation of No. 3 drilling company.By using CQ drilling Company's production indexes and historical financial data from 2010 to 2012, the differences of the evaluation results of block benefit of three drilling companies under Activity-Based costing (ABC) and traditional Cost-Benefit Analysis (CQ) are compared and analyzed.The adaptability and effectiveness of the quantitative cost-benefit analysis model under Activity-Based costing in the evaluation of block benefit of No. 3 drilling Company are further expounded.Of course, the study of this paper is not the end, because the market environment changes rapidly, with the constant changes of the internal and external environment, the activity-based costing model may also be replaced by other models, but in the current situation,The most suitable block benefit evaluation model for CQ drilling company is still the quantitative cost-benefit analysis model under Activity-Based costing, but due to the short time and limited energy, the division of operation and the choice of operation motivation need to be further demonstrated.This is also the next research direction and goal.
【學位授予單位】：西安石油大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F406.7;F426.22

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本文編號：1710599